Which of the Following Expenses Is/are Deductible

Multiple Choice

Which of the following expenses is/are deductible?
I.Transportation and lodging expenses of $4,000 to influence state legislation that may affect the taxpayer's business.
II.A $4,000 contribution to the mayor's campaign fund.
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A) Only statement I is correct.
B) Only statement II is correct.
C) Both statements are correct.
D) Neither statement is correct.