30. Nasim paid the following taxes this year:

Real estate taxes on rental property she owns	$6,500
Real estate taxes on her own residence	5,200
Federal income taxes	12,000
State income taxes	7,500

For 2018, what amount of taxes (SALT) can Nasim deduct as an itemized deduction on her tax return?

A) $5,200

B) $7,500

C) $10,000

D) $19,200

31. In the current year, Paulina earns $10,000 in net investment income and incurs $14,000 of investment interest expense. What is the maximum amount of investment interest expense she is allowed to deduct this year?

A) $0

B) $5,000 deductible this year; $9,000 carried forward to next year

C) $10,000 deductible this year; $4,000 carried forward to next year

D) $14,000 deductible this year; nothing to be carried forward to next year