Sara owns a car dealership. Her books and records reflect the following items for the current year: Reserve for anticipated expenses associated with service contracts sold in the current year $10,000 Illegal kickbacks for which a Form 1099-MISC is filed 5,000 Expenses paid in order to submit statements to U.S. Congress 1,000 Expenses paid for admission to an inaugural ball for a candidate for mayor 500 How much can Sara deduct on her current-year tax return? A. $1,000 B. $6,500 C. $16,500 D. $16,000