333-289638

Exhibit 18

Calculation of Filing Fee Tables

Gabelli Preferred & Income Trust

FORM N-14

(Form Type)

N/A

The Gabelli Preferred & Income Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security
Type

Security
Class
Title

Fee
Calculation
Rule

Amount
Registered

Proposed
Maximum
Offering
Price Per
Unit

Maximum
Aggregate
Offering Price⁽¹⁾

Fee
Rate

Amount of
Registration
Fee

Carry
Forward
Form
Type

Carry
Forward
File
Number

Carry
Forward
Initial
effective
date

Filing Fee
Previously
Paid In
Connection
with
Unsold
Securities
to be
Carried
Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common Shares of Beneficial Interest, par value $0.001 per share(2)

Other

N/A⁽²⁾

N/A⁽²⁾

N/A

N/A

Fees Previously Paid

N/A

N/A

N/A

N/A⁽²⁾

N/A⁽²⁾

$100,000,000

0.0001531

$15,310⁽³⁾

Total Offering Amounts

$100,000,000

$15,310

Total Fees Previously Paid

$15,310

Total Fee Offsets

–

Net Fee Due

$0

	(1)	Estimated solely for the purpose of calculating the registration fee. The amount being registered assumes a dividend of one (1) common share of the Registrant for every twenty (20) common shares held of The Gabelli Dividend & Income Trust. If this ratio changes, the number of shares to be issued will be adjusted accordingly, but the proposed maximum aggregate offering price will remain unchanged.
	(2)	No separate consideration will be received for shares to be distributed to the common shareholders of The Gabelli Dividend & Income Trust.

(3)	Previously paid in connection with the Registrant’s registration statement on Form N-14 (File No. 333-286859) filed with the Securities and Exchange Commission on August 8, 2025.