What is a relevant primary authority?

Does the authority adequately address the research question(s)?

Background: a major airline manufacturer was found to be in violation of FAA safety rules and was forced to install additional safety devices in each of its planes within six months. The airline company projects the cost of this upgrade to be several million dollars, consisting of lost profits while the planes are on the ground, labor costs, and the cost of parts. in addition, the airline spent $100,000 on attorney's fees in an unsuccessful fight to have the requirements waived. The CFO of the company wishes to know whether any or all of these costs can be deducted.