Ronald is a cash method taxpayer who made the following expenditures this year. Which expenditure is complete deductible in this period as a business expense?

A. $3,000 for a new watch for the  mayor to keep “good relations” with city hall.

B. $4,000 for rent on his office that covers the next 24 months.

C. $2,500 for professional hockey tickets distributed to a customer to generate “goodwill” for business.

D. $55 to collect an account receivable from a customer who has failed to pay for services rendered.

E.  None of the choices are completely deductible.