An aunt is the sole owner of a tiny clothing store. It is set up as a C corporation. She is the sole employee of the store. She does not pay herself a salary, because the business sales are so low as of yet. Is there a requirement that the C corp. "must" pay a "reasonable salary", even if it is the owner working at the store. If it is a "must" on the salary issue, then what should she do, if she did not pay herself anything for 2013?