Deduction items 1. Dividends received from an affiliated taxable domestic corporation in which the corporation owns 80% of stock. 2. Fines paid to municipal business bureau for improper conduct. 3. Non-promotional neon lamps given to restaurants by a beer company. Each restaurant received one lamp that cost $50 to make. 4. Expense for employee education costs. 5. Loss of $2,500 from determination that some securities held are worthless. No other gains or losses from capital assets exist. 6. Entertainment costs incurred to entice clients. Deductibility Select an option below Nondeductible O Partially Deductible Fully Deductible B