Plaintiffs Thomas Anderson and Donna Anderson bring this motion to tax certain costs listed in Defendants Way West, Inc. and Russell Strom's Memorandum of Costs.

The Court previously determined that Defendants Way West, Inc. and Russell Strom are the prevailing parties and entitled to recover their costs pursuant to CCP §1032 and §1033.5. The Memorandum of Costs was timely served and filed. CRC Rule 3.1700 provides that a Memorandum of Cost be served and filed "within 15 days after (1) the date of service of the notice of entry of judgment or dismissal by the clerk ..., or (2) the date of service of written notice of entry of judgment or dismissal, or (3) within 180 days after entry of judgment, whichever is first." The first event to occur was service of written notice of entry of judgment. Defendants served and filed Notice of Entry of Judgment on October 1, 2019. The Memorandum of Costs was served and filed on October 16, 2019. The fact that plaintiffs had notice that the judgment