Rule: IRC Section 162 controls the deductibility of trade or business expenses. There is nothing special about advertising costs, except for certain foreign advertising costs. Any business expenses have to be reasonable and related to the taxpayer's business activities.

Choice "d" is correct. Advertising costs which are in the nature of selling expenses (which these expenses appear to be) are deductible if they are reasonable and are related to the taxpayer's business activities.

Choice "b" is incorrect. Advertising costs are expensed, not amortized over 15 years (180 months). Amortization over such a period is for goodwill and covenants not to compete, for example.

Choice "a" is incorrect. Advertising costs are expensed, not amortized over 36 months.

Choice "c" is incorrect. Advertising costs are expensed, not amortized over 60 months.