7. Michelle operates a food truck. Indicate the amount (if any) that she can deduct as an ordinary and necessary business deductions in each of the following situations and explain your solution.

a) Michelle moves her food truck between various locations on a daily rotation. Last week, Michelle was stopped for speeding. She paid a fine of $125 for speeding including $80 for legal advice in connection with the ticket.

b) Michelle paid $750 to reserve a parking place for her food truck for the fall football season outside the local football arena. Michelle also paid $95 for tickets to a game for her children.

c) Michelle provided a candidate with free advertising painted on her truck during the candidate's campaign for city council. Michelle paid $500 to have the ad prepared and an additional $200 to have the ad removed from the truck after the candidate lost the election.