Company: WIA
Filing Date: 2025-01-28
Form Type: N-CSR
Source: 0001133228-25-000566
Chunk: 62

Company: WESTERN ASSET INFLATION-LINKED INCOME FUND
Filing Date: 2025-01-28
Form: N-CSR
Chunk 62
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 expert will not be deemed an “expert” for any purpose, including without limitation for
the purposes of Section 11 of the Securities Act of 1933, as amended, as a result of being designated or identified as an audit
committee financial expert. The designation or identification of a person as an audit committee financial expert does not impose
on such person any duties, obligations, or liabilities that are greater than the duties, obligations, and liabilities imposed on such
person as a member of the audit committee and Board of Trustees in the absence of such designation or identification. The designation
or identification of a person as an audit committee financial expert does not affect the duties, obligations or liability of any other
member of the audit committee or Board of Trustees.)

| Item 
 4.   | Principal                     
 Accountant Fees and Services. |

(a) . The aggregate fees billed in the previous
fiscal years ending November 30, 2023 and November 30, 2024 (the “Reporting Periods”) for professional services rendered
by the Registrant’s principal accountant (the “Auditor”) for the audit of the Registrant’s annual financial statements,
or services that are normally provided by the Auditor in connection with the statutory and regulatory filings or engagements for the
Reporting Periods, were $60,000 in November 30, 2023 and $63,600 in November 30, 2024.

(b) . The aggregate fees billed in the
Reporting Period for assurance and related services by the Auditor that are reasonably related to the performance of the Registrant’s
financial statements were $0 in November 30, 2023 and $0 in November 30, 2024.

(c) . The aggregate fees billed in the Reporting
Periods for professional services rendered by the Auditor for tax compliance, tax advice and tax planning (“Tax Services”)
were $11,000 in November 30, 2023 and $11,000 in November 30, 2024. These services consisted of (i) review or preparation of U.S.
federal, state, local and excise tax returns; (ii) U.S. federal, state and local tax planning, advice and assistance regarding statutory,
regulatory or administrative developments, and (iii) tax advice regarding tax qualification matters and/or treatment of various
financial instruments held or proposed to be acquired or held.

There were no fees billed for tax services by the Auditors to
service affiliates during the Reporting Periods that required pre-