Jimmy owns a trucking business. During the current year he incurred the following:
Gasoline and Oil $ 100,000
Maintenance $ 15,000
Fines for Speeding and Illegal parking $ 8,000
Bribes to Government Inspection Officials $ 21,000
What is the total amount of deductible expenses?
A) $115,000
B) $123,000
C) $108,000
D) $144,000