I'm not trained as a CPA, maybe there's a course in how to jack up the fee by doing unnecessary work.  Enter the $31 directly on Schedule 3, forget about the $10 carryover (I'm guessing, maybe it's $15). 

Did you ask your client why they came to you this year?  "He seemed to be charging us a lot of money for doing a simple return, and didn't advise us on how selling a couple small investments might lower the fee."  (Again, just guessing.)