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. (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 $230 for speeding plus $185 for legal advice in connection with the ticket. Deductible amount b. Michelle paid $855 to reserve a parking place for her food truck for the fall football season outside the local football arena. Michelle also paid $200 for tickets to a game for her children. Deductible amount c. Michelle provided a candidate with free advertising painted on her truck during the candidate's campaign for city council. Michelle paid $920 to have the ad prepared and an additional $620 to have the ad removed from the truck after the candidate lost the election. Deductible amount d. Michelle realized a $1,305 loss when she sold one of her food trucks to her father, a related party. Deductible amount