Which of the following items can NOT be claimed as a business deduction?

A. Parking fines incurred by delivery vehicles making deliveries in congested areas.

B. The cost of advertising on a U.S. television station that is directed to attracting customers in Florida.

C. Premiums on a life insurance policy on a business owner's life that is a requirement of a bank that has extended a business loan.

D. Reasonable fees paid to the business owner's spouse for maintaining the books and records of the business