Requirement a. What is the total amount Eaton may deduct because of these expenditures? Eaton may deduct A. none of the expenditures. Sec. 162(e) prohibits the deduction of lobbying and political expenses, and after 2017, this prohibition includes local political and lobbying costs. Furthermore, the total expenditures exceed the de minimis exception. B. only the cost of the billboard, travel expenses for the trip to the state capital, and the cost of the presentation. The remainder of the expenditures were incurred to influence legislation. C. only the cost of making the presentation before a local council which was dealing with legislation that was of direct interest to Eaton's business and is less than the de minimis exception. D. in-house expenditures for airfare and hotel bills and the costs for making a presentation to the county council protesting a proposed increase in the property tax levy, which are below the ceiling of $2,000 for the de minimis exception