No, it's more complicated than that. They have been drastically affected by TCJA because their employers have barely come to terms with the fact that they must W-2 the work force who were previously independent contractors, much less develop accountable plans. Accountable plans are not normal to this industry. Everything settled down for awhile when Employee Business Expenses were still allowed, but the past two years it has been in an uproar.
The marketing expenses are a result of the need for online leads, which is the only way to succeed at a high level in loan origination. The savvy brokers have learned to fine tune those online skills, watch the results constantly, and change it up every few months. They aggressively pursue the leads, and this is very expensive.