federal income tax

Tom operates an illegal drug-running operation and incurred the following expenses: Salaries Illegal kickbacks Bribes to border guards Cost of goods sold Rent $ 75,000 20,000 25,000 210,000 8,000 10,000 6,000 20.000 Interest Insurance on furniture and fixtures Utilities and telephone Which of the above amounts reduces his taxable income? How would your answer change if Tom was, instead, running an illegal import business (that did not involve illegal drugs)