Choose the response that correctly completes the following sentence. For $2022,$ the deduction for investment$-$related expenses, such as investment advisory fees, attorney fees, and amounts paid for financial publications, is:

Limited to net investment income.

Subject to a $2\%-$of$-$adjusted$-$gross$-$income $($AGI$)$ limitation$.$

Not available to taxpayers.

Only available if the expenses were used to produce taxable income.