2.04.6 Other Business Expenses (1)

Question 問題、
Mr. R is a self-employed over-the-road trucker who use the cash method of accounting. Which one of the following expenses paid during the current year would be deductible on Mr. R's Schedule C?

A. Penalty for late delivery of cargo paid to Corporation V.

B. Fine for speeding in business truck paid to City A.

C. Overweight fine paid to State B.

D. Contribution to Bull Moose political party in an attempt to receive a trucking contract.

The correct answer is 正解は、[A. Penalty for late delivery of cargo paid to Corporation V.]
違反による罰金（fine）や政治献金（political contribution）は控除することができません。
取引先に対する違約金は事業経費として控除可能。