please,show your calculation. without calculation there is no meaning. thanks

Business Expenses Jimmy owns a trucking business. During the year he incurred the following expenses: Gasoline & Oil $80,000 Truck Repairs 25,000 Fines for speeding & parking 10,000 Bribes to local officials 20,000 Gifts to 20 customers @ $100 each 2,000 Entertainment - Seats for NY Giant games 5,000 The fines for speeding are a necessary business expense ; missing deadlines would cost a loss of customers. The bribes to local officials are customary in the Trucking Industry. Required: Compute the amount of the deductible business expenses.