5. Jean borrowed S100,000 to acquire a parcel of land to be held for investment purposes and paid interest of $11,000 on the loan. She has AGI of $75,000 for the year. Other items related to Jean's investments include the following: Interest and annuity income Long-term capital gain on sale of stock Real estate tax paid and deducted on investment property $10,000 7,500 500 (A) Determine Jean's current investment interest deduction, assuming she does not make any special election regarding the computation of investment income (B) Discuss the treatment of Jean's investment interest that is disallowed in the current year. (C) What election could Jean make to increase the amount of her current investment interest deduction