It is not their 1st year, and yes, I have scoured all sources.  It is a standard S Corp, 3rd year filing.  They have very low income, but was still expecting the 800- minimum fee.  My client said they heard something about the CA government giving a tax break for Covid, but I cannot find ANYTHING that confirms that.  It is calculating a 13- fee, 1.5% of net earnings of 890-.

Any other ideas?