As a result of the Tax Cuts and Jobs Act, under Federal tax law the tax preparation fees deduction will be suspended starting in tax year 2018. Therefore, under California tax law, a California taxpayer who itemizes his or her deductions and has an adjusted gross income (AGI) of $35,000, and no miscellaneous expenses other than tax preparation fees of $1,000, would be able to take a deduction of what amount on his or her California income tax return for tax year 2018? A. $0 B. $300 C. $700 D. $1,000