Which of the following items could NOT be deducted during the current year in the determination of net business income for tax purposes?

Select one:

a.

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

b.

Premiums on a life insurance policy on a business owners life that is required by the bank that has extended a loan to the business.

c.

Fees paid to the business owners wife for keeping the accounting records of the business.

d.

The cost of advertising on a U.S. television station that is attempting to attract customers in Florida.