27. During the year Dana incurred $13,000 of investment interest expense in a year in which she earned $4500 in dividends, $5400 in interest income, and had a short-term capital gain of $1000 and a long -term capital gain of $2200. The capital gains resulted from the sale of stock held as an investment. What is her maximum deduction for investment interest expense if Diana makes the proper elections?

a $5,400

b. $9,900

c. $12,100

d. $13,000

Please show how you arrive at the answer so I can better check my work, Thank you