Big Enos loves Coors beer but he lives in Georgia and nobody sells Coors east of Texas. So he offers to pay Cletus "The Snowman" Snow, a self-employed, independent long-haul trucker, $80,000 to bring 400 cases of Coors from Texarkana back to Georgia. The beer is for Big Enos' birthday party which takes place in two days. If Snowman doesn't return with the beer within 48 hours, Big Enos will not give him the $80,000. Snowman drives from Georgia to Texas and pays $10,000 to a Texas beer distributer for 400 cases of beer. He also pays $650 in fuel driving from Georgia to Texas and then back to Georgia. While driving through Texarkana, Snowman gets pulled over by Sheriff Buford T. Justice who clocked Snowman driving over 100 miles per hour. The Sheriff says he will impound the vehicle and put Snowman in jail (thus eliminating his chance to return in 48 hours and earn the $80,000) unless Snowman pays the Sheriff $1,000. Snowman pays the bribe and then drives back to Georgia. He arrives in time to give Big Enos his 400 cases of Coors for his birthday and Snowman is paid $80,000. Which of Snowman's expenses that were incurred for the trip from Georgia to Texas and back to Georgia are deductible for income tax purposes? Why are those expenses deductible? Cite a section of the Internal Revenue Code to support your answer. Which expenses are NOT deductible? Why are they not deductible? Cite a section of the Internal Revenue Code to support your answer.