Eve saw her accountant for advice in March 2022 and paid him $300 for that advice and she then saw her accountant again in May 2022 and paid him $400 for assistance in preparing and lodging her 2021 tax return. Which of the following statements is correct?

Group of answer choices

a.Eve is entitled to claim $700 for her tax-related expenses and these will be claimed in her 2022 tax return

b. Eve is only entitled to claim $400 for her tax-related expenses and these will be claimed in her 2022 tax return

c. Eve is only entitled to claim $300 for her tax-related expenses and these will be claimed in her 2021 tax return

d. Eve will not be able to claim any deduction for these tax-related expenses as they are private in nature