Which one of the following amounts is DEDUCTIBLE in computing income of a sole proprietorship under Division B of the Act?

$1,000 of donations to federal political parties.

$4,000 in accrued bonuses unpaid 7 months after year end. The amounts were legal liabilities at year end.

An $8,000 increase in the financial accounting reserve for warranty expenses.

$4,000 cost of tickets for meals and entertainment at a gala fund-raising event for a registered charity.