The George Grant Trust reports the receipts and expenditures listed below. What are the trust’s deductible expenses?
U.S. Treasury interest ………………………….    $25,000
Rental income………………………………….             9,000
Interest from tax-exempt bonds ………………..6,000
Property taxes on rental property ……………  2,000
CPA’s fee for tax return preparation …………..  800
Trustee’s fee ……………………………………            1,900