Which of the following items is NOT deductible in calculating net business income for the current taxation year?

Question 10 options:

a)

A $14,000 contribution to a company pension fund.

b)

A $165,000 management bonus paid 150 days after the end of the corporation's current taxation year.

c)

An amount of $12,500 paid for planting large elm trees in various locations on the grounds of the company's facilities.

d)

An $25,000 legal fee paid for services rendered in conjunction with a new issue of the company's common stock.