Which of the Following Is a Currently Deductible Trade or Business

Multiple Choice

Which of the following is a currently deductible trade or business expense.

A) $ 5,000 trustee fees paid to a bank to manage tax-exempt securities.
B) $ 12,000 fee paid to a marketing firm for a market analysis for a new business.
C) $15,000 fee paid to a TV station to advertise a new product.
D) $20,000 to an attorney to defend title to a new patent.
E) All of the above are currently deductible expenses.