Pamela was an officer in Green Restaurant which subsequently went bankrupt. Pamela started a new restaurant and, to establish goodwill, paid off the debts of $100,000 of Green Restaurant. She was under no obligation to do so. The $100,000 is

A. capitalized because the expenses are not ordinary.
B. deductible currently as a trade or business expense since the expenses are considered ordinary and necessary business expenses.
C. deductible currently as an itemized deduction.
D. None of the above.


Answer: A

Business

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