Chistopher owns a trucking business. During the current year he incurred the following:

Gasoline and oil	$ 72,000
Maintenance	$ 20,000
Fines for speeding	$ 3,500
Bribes to government inspection officials	$ 6,200

The fines for speeding were a necessary cost because missing deadlines would cause lost business and are ordinary in the industry. What is the total amount of deductible expenses? (LABEL AND SHOW ALL WORK WITH CALCULATIONS)

A) $72,000

B) $92,000

C) $95,500

D) $101,700