$1)$ CDE is an accrual$-$method, calendar$-$year C corporation. In $2023,$ CDE incurred the following expenses. For each of the expenses, please indicate whether it can be deducted as business expense for tax purposes, and if so$,$ the amount of deduction.

a$.$ $$500$ fine for violating construction codes.

b$.$ $$800$ interest expense on a short$-$term loan. Half of the loan proceeds were used to pay salaries and the other half was invested in municipal bonds $($CDE$$s average annual gross receipts for $2020-2022$ was $$500,000).$

c$.$ CDE$$s employees took important clients to basketball games, the cost of tickets is $$700.$

d$.$ CDE incurred $$2,800$ of business meals.