No defense needed; I've seen questions where an agent is paid a small salary or retainer by the firm, but most of their pay is commission, the commission gets 1099'd because I guess it really comes from the seller, not the real estate firm that is paying the retainer. I only raise it because someone will always come back and say "But I heard about..." and argue. In the vast majority of cases, bonuses should be included in W-2 wages.
