Are the following payments deductible?
a. A contribution to a fund to finance Honest Abe’s campaign for mayor.
b. A contribution to the Hardcore Gamblers’ Association to fund efforts to persuade the public to vote for pari-mutuel betting on licensed turtle races.
c. Joyce, who is in the import-export business, sends an employee to Washington, D.C., to monitor current legislation. The expenses for the one-week trip are $1,500.
d. Ruth, a small business owner, incurs $3,000 in travel, lodging, and meal expenses to testify in Washington, D.C., on the effect on small business of new environmental regulations.