What is the test for determining whether a defendant was ineffective for failing to object to the imposition of fines and fees on ability to pay grounds?

Relying primarily on People v. Dueas, supra, 30 Cal.App.5th 1157, defendant argues his counsel was ineffective for failing to object to the imposition of fines and fees on ability to pay grounds. The People contend defendant cannot show his counsel's failure to object fell below an objective standard of reasonableness or was prejudicial, nor does the record establish an inability to pay. As we are not persuaded that Dueas was correctly decided, we find no prejudice.