Cesar, a cash basis calendar year taxpayer, runs a gambling operation that is illegal under state law. During the current year, a bill designated H.R. 23 is introduced into the state legislature, which, if enacted, would legitimize gambling operations such as Cesar's. In the current year, Cesar had the following expenses: Operating expenses in conducting gambling operation $185,000 Payoff money to state and local police 18,000 Newspaper ads supporting H.R. 23 2,000 Political contributions to legislators who support H.R. 23 7,000 Of these expenditures, Cesar may deduct: a. $187,000 b. $194,000 c. $185,000 d. $212,000 e. None of the choices shown are correct