Which of the Following Items Could NOT Be Deducted During

Which of the following items could NOT be deducted during the current year in the determination of net business income for tax purposes?

A) Premiums on a life insurance policy on a business owner's life that is required by the bank that has extended a loan to the business.
B) The cost of advertising on a U.S. television station that is attempting to attract customers in Florida.
C) Fees paid to the business owner's wife for keeping the accounting records of the business.
D) Parking fines incurred by delivery vehicles making deliveries in congested areas.