Correctly cite the italicized sentence indicated by the dart (s) in the following passage from the Regulations: SEC. 1.162-21 FINES AND PENALTIES.
a. In general. No deduction shall be allowed under section 162(a) for any fine or similar penalty paid to-(1) The government of the United States, a State, a territory or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; (2)sThe government of a foreign country; or(3) A political subdivision of, or corporation or other entity serving as an agency or instrumentality of, any of the above.