194. Which of the following describes the extent of the deductibility of investment interest expense?

A. Interest incurred to buy dividend-paying stocks would always yield a deduction, whether or not the taxpayer itemizes.

B. Interest incurred to buy a dividend-paying stock would yield a deduction, only if the person itemizes and dividends on such stock exceed the interest expense on the loan used to buy the stock.

C. Both A & B

D. Neither A or B.