Mr. R is a self-employed over-the-road trucker who uses the cash method of accounting. Which one of the following expenses paid during the current

Mr. R is a self-employed over-the-road trucker who uses the cash method of accounting. Which one of the following expenses paid during the current year would be deductible on Mr. R's Schedule C?A.

Penalty for late delivery of cargo paid to Corporation V.

B.

Fine for speeding in business truck paid to City A.

C.

Overweight fine paid to State B.

D.

Contribution to Bull Moose political party in an attempt to receive a trucking contract.