Michelle operates a food truck. Indicate the amount (if any) that she can deduct as an ordinary and necessary business deduction in each of the following situations. (Leave no answers blank. Enter zero if applicable.)

a. Michelle moves her food truck between various locations on a daily rotation. Last week, Michelle was stopped for speeding. She paid a fine of $225 for speeding, including $180 for legal advice in connection with the ticket.

c. Michelle provided a candidate with free advertising painted on her truck during the candidate's campaign for city council. Michelle paid $900 to have the ad prepared and an additional $600 to have the ad removed from the truck after the candidate lost the election.