Which of the Following Is Likely to Be a Fully

Which of the following is likely to be a fully deductible business expense?

A) A speeding fine paid by a trucker who was delivering a rush order.
B) Salaries in excess of the industry average paid to attract talented employees.
C) The cost of a three-year subscription to a business publication.
D) The cost of employee uniforms that can be adapted to ordinary personal wear.
E) None of the choices are likely to be deductible.