Andrew, Who Operates a Laundry Business, Incurred the Following Expenses

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 the above.