Michelle operates several food trucks. Indicate the amount (if any) that she can deduct as an ordinary and necessary business deduction in each of the following situations.

Note: 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 $125 for speeding, including $80 for legal advice in connection with the ticket.

b. Michelle paid $750 to reserve a parking place for her food truck for the fall football season outside the local football stadium. Michelle also paid $95 for tickets to a game for her children.

c. Michelle provided a candidate with free advertising painted on her truck during the candidate's campaign for city council. Michelle paid $500 to have the ad prepared and an additional $200 to have the ad removed from the truck after the candidate lost the election.

d. Michelle realized a $1,200 loss when she sold one of her food trucks to her father, a related party.

Deductible amount Deductible amount Deductible amount Deductible amount