Eve Saw Her Accountant for Advice in March 2020 and Paid

Multiple Choice

Eve saw her accountant for advice in March 2020 and paid him $300 for that advice and she then saw her accountant again in May 2020 and paid him $400 for assistance in preparing and lodging her 2019 tax return. Which of the following statements is correct?

A) Eve is entitled to claim $700 for her tax-related expenses and these will be claimed in her 2020 tax return
B) Eve is only entitled to claim $400 for her tax-related expenses and these will be claimed in her 2020 tax return
C) Eve is only entitled to claim $300 for her tax-related expenses and these will be claimed in her 2020 tax return
D) Eve will not be able to claim any deduction for these tax-related expenses as they are private in nature