Plaintiff Strategic Tax Solutions' Motion to Tax Costs Claimed by Clay Molocznik fdba Workreef LLC is granted in part and denied in part.

If the items appear to be proper charges the verified memorandum is prima facie evidence that the costs, expenses and services therein listed were necessarily incurred by the defendant (citations omitted) and the burden of showing that an item is not properly chargeable or is unreasonable is upon the plaintiff. (Citations omitted.) However, where the claim is made for a disbursement which on its face does not appear to be proper or is for a disbursement the necessity for which is doubtful, and the item is properly challenged upon a motion to tax costs, the burden is on the claimant to establish the necessity for the disbursement. (Citations omitted.) (Oak Grove School Dist. v. City Title Ins. Co. (1963) 217 Cal. App. 2d 678, 698-699.)

The motion to tax the filing fees is granted in the amount of $120. Defendant is seeking to recover a $60 filing fo