Tony operates an illegal sports betting enterprise out of his Italian restaurant. Considering only the following expenses paid this year, what amount can Tony deduct?

Building rent = $24,000

Utilities = $12,000

Payments to off-duty policemen to provide security = $20,000

Bribes to health inspectors = $40,000

a. $96,000

b. $76,000

c. $56,000

d. $36,000

e. $0