The Madison Trust Incurred the Following Items During the Year

The Madison Trust incurred the following items during the year. $\begin{array}{lc}\text { Taxable interest received } & \$ 400,000 \\\text { Tax-exempt interest received } & 200,000 \\\text { Charitable gift paid } & 100,000 \\\text { Tax preparation fees paid } & 20,000\end{array}$ What is the Trust's deduction for the tax preparation fees?

A) $0.
B) $6,667.
C) $10,000.
D) $13,333.
E) $10,000