Chelsea Operates an Illegal Gambling Enterprise Out of Her Restaurant

Multiple Choice

Chelsea operates an illegal gambling enterprise out of her restaurant.Considering only the following expenses,what amount can Samantha deduct?
$\begin{array}{lr}\text { Building rent } & \$ 34,000 \\\text { Secretarial services } & 12,000 \\\text { Payments to off-duty policemen to provide security } & 20,000 \\\text { Lease payments for cars given to health inspectors } & 18,000\end{array}$

A) $ - 0 -
B) $46,000
C) $66,000
D) $72,000
E) $84,000