I was reviewing some expenses in our $2023$ trial balance and was wondering if we would be able to deduct any of them on our tax return this year?

Fines and penalties we paid:

Fines for overloading a truck on the highway $ $3,000$

Fine for violating the water quality law $ $5,500$

Penalty for breach of contract with a fashion store $$60,000$

Charges paid to the court for printing documents related to a legal case $ $2,500$

Please write a short explanation of the law, citing relevant primary sources and calculate the book$-$to$-$tax adjustment