35. As a general rule, should a taxpayer make the special Code Sec. 163(d)(4)(B) election to have long-term capital gains incurred during the year treated as investment income for investment interest limitation purposes? Explain. 36. Jan Allen is in the 35-percent federal tax bracket and the 5-percent state income tax bracket. Jan's state uses the federal definition of gross income for taxing purposes. Jan has a choice of having her employer pay her $5,000 annual child-care expenses, or receiving $7,500 additional salary. Which benefit should she choose? 35. As a general rule, should a taxpayer make the special Code Sec. 163(d)(4)(B) election to have long-term capital gains incurred during the year treated as investment income for investment interest limitation purposes? Explain. 36. Jan Allen is in the 35-percent federal tax bracket and the 5-percent state income tax bracket. Jan's state uses the federal definition of gross income for taxing purposes. Jan has a choice of having her employer pay her $5,000 annual child-care expenses, or receiving $7,500 additional salary. Which benefit should she choose