Ryan incurred the following expenses this year: Criminal Restitution (fine paid) for DUI $27,000 arrest Bribe paid for dock permit to the County Inspector $1,000 Kickback paid to obtain University of Florida football tickets from Board of Regents Member $5,000 Lobby costs to promote smoking among American $10,000 Minors (Ryan sells cigarette machines for a living) Political contributions to union sponsored Federal Congressman for Tobacco Industry $1,500 O Ryan may deduct $14, 700 as itemized deductions. O More than one of the above are correct. ORyan may deduct $11,500 on his sole proprietorship schedule C. O Nothing listed here is deductible anywhere on Ryan's personal return.