Brandon and Jane Forte file a joint tax return and decide to itemize their deductions. The Forte's income for the year consists of $119,600 in salary, $800 interest income, $1,300 nonqualifying dividends, and $800 long-term capital gains. The Forte's expenses for the year consist of $2,800 investment interest expense and $860 tax preparation fees. Assuming that the Forte's marginal tax rate is 30% and they make no special elections, what is the amount of investment interest expense deduction for the year?

Multiple Choice

Zero.

$800.

$2,100.

$2,800. None of the choices are correct.