Judy is a self-employed musician who performs for a variety of events. This year Judy was fined $335 by the city for violating the city's noise ordinance with a relatively loud performance. As a consequence, Judy contributed $830 to a campaign committee formed to recall the city's mayor. Judy normally hires three part-time employees to help her schedule events and transport equipment. Judy paid a total of $34,700 to her employees through June of this year. In June Judy fired her part-time employees and hired her husband to replace them. However, Judy paid him $53,300 rather than $34,700. Judy is on the cash method and calendar year, and she wants to know what amount of these expenditures is deductible as business expenses