Brandon and Jane Forte file a joint tax return and decide to itemize their deductions. The Fortes' income for the year consists of $$120,000$ in salary, $$1,000$ interest income, $$1,500$ nonqualifying dividends, and $$1,100$ long$-$term capital gains. The Fortes' expenses for the year consist of $$3,000$ in investment interest expense and $$900$ in tax preparation fees. Assuming that the Fortes' marginal tax rate is $32$ percent and they make no special elections, what is the amount of investment interest expense deduction for the year?

Multiple Choice

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