Locate the relevant Internal Revenue Code section and/or Treasury Department Regulation to address the issue.

Sarah is an independent long-haul trucker.  She operates her trucking business as a sole proprietor.  While transporting a customer’s inventory across the country, she received a speeding ticket for driving 10 mph over the posted speed limit for trucks on a federal highway.  She paid the full fine of $500.  She knows that if the $500 is deductible it will reduce the amount of net business income included in her gross income.  However, she is not sure whether it is deductible, so she has contacted you.  Is Sarah able to deduct the $500 speeding ticket as a business expense of her sole proprietorship?  Cite your answer.