451. The cost of any goods or services used during an election period to(1) promote or oppose, directly or indirectly, the election of a candidate or the candidates of a party;
(2) propagate or oppose the program or policies of a candidate or party;
(3) approve or disapprove courses of action advocated or opposed by a candidate or party; or
(4) approve or disapprove any act done or proposed by a party, a candidate or their supporters,is an election expense.