LO.3 Vella owns and operates an illegal gambling establishment. In connection with this activity, he has the following expenses during the year: Rent Bribes $24,000 40,000 Travel expenses 4,000 Utilities 18,000 Wages 230,000 Payroll taxes 13,800 Property insurance 1,600 Illegal kickbacks 22,000 What are Vella's total deductible expenses for tax purposes?