In March 2023, Otter Corporation sends people to the state capital to lobby the legislature to build a proposed highway that is planned to run through the area where its business is located.

a. If Otter Corp. incurs \($3,200\) of expenses, what part, if any, of its expenses are deductible?

b. Would it make a difference if the proposed road were a city road rather than a state highway, and Otter lobbied its local government?

c. Assume the same facts in Part a except that Otter’s total in-house expenses are \($1,500.\) Are these expenses deductible?