On January 1st of the current year, Jen began Jen's Cleaning Service with an initial investment of $50,000 in cash. On December 31st her records showed the following expenditures and amounts: Fee Income $75,000. Political Contributions Depreciation Expense 3,000. Traffic fines (speeding and parking tickets) Insurance 1,900. Rent expense Kickback to judge 20,750. Utilities expense Professional Dues (70% of which are considered to be lobbying expenses) $4,280. 600. 3,100. 5,200. 3,000 What is the total amount of non-deductible expenses? A. $2,100. B. $4,880 C. $27,730 D. $25,630 E. $600