Why Does the Federal Tax Law Disallow a Business Deduction

Why does the federal tax law disallow a business deduction for a fine or penalty paid to any government?

A) A deduction for the payment of a fine or penalty would be a subsidy for bad behavior.
B) The payment of a fine or penalty is not an ordinary business expense.
C) The payment of a fine or penalty is not an expense for financial reporting purposes.
D) A deduction for the payment of a fine or penalty would distort the measurement of taxable income.