John made $45,000 a year and had an annual investment cost of $250 and fees to a tax preparer of $525 per year. Each year Joha's total deduction fell abort of the misceilaneous expeoditure floor of 2% of ACI. He decides to chater two years of his tax planning expenditure by visiting his tax planner fwice in one year (i.e.febrary for the past year and Decernber for the next year.) How moch would be deduction due to this clusiering? $1300$650$150$400