Ron caver created a nongrantor trust in 2016. During 2020,the trust earned $4,000.in ordinary dividends, $1,600 in interest income,

and $2,400 in tax-exempt municipal bond interest. The only expenses were $1,800 in fiduciary fees. What portion of the fiduciary fees is deductible?

A - None of the fiduciary fees are deductible

B - $540 is deductible

C - $1,250 is deductible

D - $1,800 is deductible