Apply the Internal Revenue Code deduction disallowance provisions associated with the following: public policy limitations, political activities, excessive executive compensation, investigation of business opportunities, hobby losses, vacation home rentals, payment of others expenses, personal expenditures, capital expenditures, related-party transactions, business

interest expense, and expenses related to tax-exempt income. Vella owns and operates an illegal gambling establishment. In connection with this activity, he has the following expenses during the year:

Rent. $24000

Bribes. $40000

Travel expenses $4000

Utilities $18000 Wages $230000 Payroll taxes $13800

Property insurance $1600

Illegal kickbacks $22000

What are Vellas total deductible expenses for tax purposes?

please show work step, thx