Which of the following items is not deductible in calculating net business income for the current taxation year? (Canada)

	A.	An $11,000 legal fee paid for services rendered in conjunction with a new issue of the companys common stock.
	B.	A $125,000 management bonus paid 125 days after the end of the corporations current taxation year.
	C.	An amount of $25,000 paid for planting large maple trees in various locations on the grounds of the companys facilities.
	D.	A $10,000 contribution to a company pension fund.