Jim Domuch, a calendar-year taxpayer, operates a novelty shop as a sole proprietor. During the current year, he incurred the following expenses in his business. Which is not deductible in the current year?

A. Property tax paid on business premises. B. Sales taxes on the purchase of $50,000 of equipment used in the business. C. Sales taxes on the purchase of supplies used in the business. D. Business license tax imposed by the city.