Moran Pays the Following Expenses During the Current Year If Moran Itemizes His Deductions and His Adjusted Gross Income

Moran pays the following expenses during the current year:
$\begin{array}{lc}\text { Subscription to Time magazine } & \$ 80 \\\text { Dues paid to professional organizations } & 300 \\\text { Attorney's fee for tax advice rel ated to his divorce } & 200 \\\text { Life insurance premiums } & 600 \\\text { Valid business entertainment } & 500 \\\text { Fees for investment advise to acquire taxable securities } & 300\end{array}$
If Moran itemizes his deductions and his adjusted gross income is $35,000,what is his allowable deduction for the above expenses?

A) $ - 0 -
B) $ 350
C) $ 700
D) $1,050
E) $1,300