Pamela Was an Officer in Green Restaurant Which Subsequently Went

Pamela was an officer in Green Restaurant which subsequently went bankrupt.Pamela started a new restaurant and,to establish goodwill,paid off the debts of $100,000 of Green Restaurant.She was under no obligation to do so.The $100,000 is

A) deductible currently as an itemized deduction.
B) capitalized because the expenses are not ordinary.
C) deductible currently as a trade or business expense since the expenses are considered ordinary and necessary business expenses.
D) None of the above.