Original Commentary
Isabel doesn't like it when I use fancy word bubbles, but I dig the third panel, how Robert's word bubble just cuts off Brisbane's - Terrence

Modern Commentary
The employee who lives near Brisbane is, of course Kimberly. She was listed in the employee database as "daughter" with a salary of $30 a year, payable on her birthday. Classified as wages for tax purposes.
So Ms. Taylor was able to deduct her money to Kimberly and, more importantly, charge it to the company. Kimberly got social security withheld from her birthday money. And Brisbane got a free car. Or, at least, a monthly allowance towards a car. - Terrence