Which of the following expenditures is an allowed deduction for a business?

A. A fine for a zoning violation.

B. An "under the table" payment to a government representative to obtain a better price for raw materials.

C. A payment to a foreign official to expedite an application for a business permit.

D. A payment to a third party for emergency repairs of a sewage line.

E. A tax underpayment penalty.

Which of the following is not used in the calculation of the amount realized:

A. All of the choices are used.

B. Adjusted basis.

C. Cash.

D. Fair market value of other property received.

E. Buyer's assumption of liabilities.