Before finding that expenses incurred by the taxpayer were deductible, Bowman TCJ. stated (at p. 849):
"Expenses are not unreasonable simply because they are substantial. Here, they were commensurate with the anticipated returns. For an expense to be unreasonable it must, based upon objective criteria and comparison, be one that a reasonable businessperson would not have incurred having in mind only the commercial advantage sought ... ."