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Calculating amount of deductible expenses

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Jimmy owns a trucking business. During the current year he incurred the following:

Gasoline and Oil $ 100,000
Maintenance $ 15,000
Fines for Speeding and Illegal parking $ 8,000
Bribes to Government Inspection Officials $ 21,000

What is the total amount of deductible expenses?

A. $108,000
B. $115,000
C. $123,000
D. $144,000

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