Which of the following is a currently deductible trade or business expense?

a. $120,000 to acquire a new printing press.

b. $25,000 fee paid to a TV station to advertise a new product.

c. $10,000 fee paid to a marketing firm for a market analysis for a new business.

d. $5,000 trustee fees paid to a bank to manage tax-exempt securities.

e. All of the above are currently deductible expenses.