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Maurice is a self-employed real estate broker. On November 1, 2016, while running late to a meeting with a major client, he was stopped for

Maurice is a self-employed real estate broker. On November 1, 2016, while running late to a meeting with a major client, he was stopped for speeding and issued a ticket for $250. He paid the ticket on January 15, 2017. How much of the $250 may Maurice deduct as a business expense in 2016?

a) $0

b) $125

c) $200

d) $250

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