Can Joe deduct malpractice insurance and fine for overbilling State of Ohio for work performed on welfare patient as a business expense?

Joe practices under the name Joe J Smith, DDS. Joes gross receipts during the year were $111,000. He uses the cash method of accounting for his business. Joes business expenses are included malpractice insurance $3200, a fine for overbilling State of Ohio for work performed on welfare patient $5000.