A Taxpayer May Deduct a Fine for Illegal Parking If

question 73

Multiple Choice

A taxpayer may deduct a fine for illegal parking if:

• A)No parking spaces are available
• B)Persons making deliveries to this business regularly receive parking tickets
• C)The fine does not exceed $50
• D)Fines are not deductible

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Definitions:

Infraspinous Fossa

A depression located below the spine of the scapula, serving as a site for muscle attachment.

Supraspinous Fossa

A depression located above the spine of the scapula on the posterior side, which accommodates the supraspinatus muscle.

Glenoid Cavity

A shallow depression in the scapula that articulates with the head of the humerus to form the shoulder joint.

Sternoclavicular Joint

The articulation between the sternum and the clavicle bone, being a primary connection between the upper limb and the thoracic skeleton.