MHA RA Question 20 of 45. Raymond is a cash-basis, self-employed real estate broker. He always claims actual expenses for his 2015 Highlander. In 2019, his emissions test was due on April 1. The cost of the test was $75. However, he forgot to do this and had to pay $250 in late fees. How much is he able to deduct of his emissions expenses for his vehicle for 2019? $0 $75 $250 $325 Mark for follow up