Andrew,who Operates a Laundry Business,incurred the Following Expenses During the Year

Multiple Choice

Andrew,who operates a laundry business,incurred the following expenses during the year. -Parking ticket of $250 for one of his delivery vans that parked illegally.
-Parking ticket of $75 when he parked illegally while attending a rock concert in Tulsa.
-DUI ticket of $500 while returning from the rock concert.
-Attorney's fee of $600 associated with the DUI ticket.
What amount can Andrew deduct for these expenses?

A) $0.
B) $250.
C) $600.
D) $1,425.
E) None of these.