Quan operates an illegal game room in Houston. He files a tax return claiming deductions as follows: Rent $10,000, Supplies $5,000, Fines paid to the city $12,000, Bribes paid to police officers $8,000, Salaries $18,000. The IRS should allow Quan to deduct $0 $10,000 $15,000 $33,000 $53,000