[单选题]
Ben Flood, attorney at law, is a sole proprietor and files Schedule C with his federal Form 1040. Which of the following is not a deductible expense on Schedule C?
A .Health insurance for him and his family.
B .USD30 business tax payable to the city in which he practices.
C .Depreciation on the computer used by his assistant.
D .Salaries paid to the paralegal who works for him.
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