Which of the Following Expenditures or Losses Incurred in the Context

Which of the following expenditures or losses incurred in the context of a trade or business activity is deductible at the time it is incurred?

A) Aaron owns a local restaurant. He pays the local health inspector a fee of $125 per week, as provided by city regulation.
B) Beth owns a local delivery company and pays $750 in parking fines during the year with respect to her delivery vehicles. These fines were unavoidable in the context of her business activity.
C) Brad hires the son of the police chief as the night watchman at his business. The son is paid at the same weekly rate as other night watchmen in the area, but he does not show up for work on a regular basis.
D) Dotty owns a local nightclub that features live music. She pays $4,600 to purchase a full page ad in the local newspaper urging citizens to vote against a noise ordinance in the next election that will force her out of business if passed.