9 Sarah, who is a cash basis taxpayer that lives in Boston, operates a landscaping business as a sole proprietorship and owns a residential building that she rents out. She correctly includes items of income and loss on her Schedule C and E, respectively for each of the activities. She incurred the following costs during the year. Paid $400 airfare round trip airfare to attend a conference for landscapers. It was a t 4 days sightseeing before returning home. is a two day conference held in Orlando. Sarah spent an additional She made a political contribution of $2,000 to a local judge, who was up for reelection. Sarah paid an attorney $5,000 to defend her against a lawsuit brought by one of her tenants. Paid fines of $12,500 for illegal dumping. What is the amount that Sarah can deduct as valid business expenses. OA. $120 OB. $400 OC. $7,400 OD. $5,400 OE. $19,900 3 points