Jimmy Owns a Trucking Business The Fines for Speeding Were a Necessary Cost Because Missing

Jimmy owns a trucking business. During the current year he incurred the following: $$\begin{array} { | l | r | } \hline \text { Gasoline and oil } & \$ 100,000 \\\hline \text { Maintenance } & \$ 15,000 \\\hline \text { Fines for speeding } & \$ 8,000 \\\hline \text { Bribes to government inspection officials } & \$ 21,000 \\\hline\end{array}$$ The fines for speeding were a necessary cost because missing deadlines would cause lost business and are ordinary in the industry. What is the total amount of deductible expenses?

A) $115,000
B) $123,000
C) $108,000
D) $144,000