Eighty percent of the Willigs’ AGI comes from their submarine sandwich proprietorship.

In 2009, the Willigs lost an IRS audit and owed $12,000 in 2007 Federal income taxes, all attributable to inventory computations in their business.

Interest on this amount totaled $3,200. All amounts due were paid by the end of 2009. How much of the interest can the Willigs deduct on their 2009 Schedule C?