A taxpayer files their return and owes California $$1,000.$ They let the balance sit for more than ninety $(90)$ days and the state charges them a Collection Cost Recovery Fee. How much is the fee for TY$2022,$ not including any balance that they owe or interest accumulated?

Select one:

a$.$ $$332$

b$.$ $$314.$

c$.$ $$316$

d$.$ $$322$