Derek is a cash-basis, self-employed chimney sweep. He always claims actual expenses for his 2014 F150 truck. In 2020, his emissions test was due on April 1. The cost of the test was $83. However, he forgot to do this and had to pay $225 in late fees. How much is he able to deduct of his emissions expenses for his vehicle for 2020?

A)$0

B)$83

C)$225

D)$308