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:
$\begin{array}{lr} \text {Subscription to Time magazine } &\$ 80 \\ \text { Dues paid to professional organizations } &300 \\ \text { Attorney's fee for tax advice rel ated to his divorce } &200 \\ \text {Life insurance premiums } &600 \\ \text { Valid business entertainment } &500 \\ \text {Fees for investment advise to acquire taxable securities } &300\end{array}$
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