Which of the Following Expenditures Is Most Likely to Be

Which of the following expenditures is most likely to be deductible for a construction business?

A) An arm's length payment to a related party for emergency repairs of a sewage line.
B) A fine for a zoning violation.
C) An "under the table" payment to a government representative to obtain a better price for raw materials.
D) A payment to a foreign official to expedite an application for a business permit.
E) A tax underpayment penalty.