Odiferous Chemical Company (OCC) manufactured pesticides that were toxic. Over the course of several years, the toxic waste contaminated the air and water around the company’s plant. Several employees and people living near the plant suffered toxic poisoning, and the Environmental Protection Agency (EPA) cited the company for violations. A federal district court judge found OCC guilty and imposed a fine of $ 15 mil-lion, which OCC paid to the EPA. You have been asked to assess the deductibility of the payment of the fine. 

a. Locate the Code section(s) that deals with this situation. State the section number(s).

b. Review the Code section(s). Does it raise a need for new information to solve this question?

c. Are you able to reach a conclusion about the research question from this Code section? If so, what is your conclusion(s)?