Mr. Young is a self employed trucker who uses the cash method of accounting. Which one of the following expenses paid during the current year would be deductible on Mr. Young's Schedule C?

A. Contribution to the Blue political party in an attempt to attract more business from the government

B. Fine for speeding business truck to avoid a late deliver penalty to the City of Great Harbor.

C. Penalty for late delivery of cargo paid to customer A.

D. Overweight fine paid to the state of MO.

E. None of these