20. Explain why the following expenses are not deductible:

a. Albert, a carpenter, pays his 10-yea-old son $150 a week to empty waste cans in his work shop. Albert's son works each evening and two hours on Saturday morning.

b. Sharon contributes $25 to a local organization that is campaigning against a foreign trade bill. The legislation would damage Sharon's business.

c. Marline borrows $5,000 and pays $500 in interest. The loan is used to purchase bonds issued by the City of Lafayette School District.

d. Christine is the wife of a physician, and she is an experienced horseman. She has raised horses for ten years and occasionally shows them for prize money. She enjoys her horse activity but has never made a profit in any year. Her horses are appraised at $200,000.