Carmine, Inc., a tobacco manufacturer, incurs certain expenditures associated with political contributions and lobbying activities. Which of these expenditures can be deducted?

Payments to Washington, D.C. law firm to lobby members of Congress

$800,000

Payments to Washington, D.C. law firm to lobby the head of the FDA

25,000

Payments to Richmond law firm to lobby members of the state legislature

50,000

Payments to Lexington law firm to lobby members of the Lexington City

 

Council

5,000

Political contribution to Committee to Reelect the Mayor of Lexington

6,000