Richard Pays His License Plate Fee for His Car in July

Richard pays his license plate fee for his car in July of the current year. Of the $400 he paid $10 represented a registration fee, $140 represented a charge based on the weight of the car, and a $200 charge based on the value of the car. How much of the $400 can Richard deduct on his current-year tax return?

A) $- 0 -
B) $60
C) $140
D) $200
E) $400