Dana paid $13,000 of investment interest expense in a year in which she earned $4,500 in dividends, $5,400 in interest income, and had a shortterm capital gain of $1,000 and a longterm capital gain of $2,200. The capital gains resulted from the sale of stock held as an investment. She has no other investmentrelated expenses. What is her maximum deduction for investment interest expense if Dana makes the proper elections to raise her ceiling as high as possible?

A.$13,000 B.$5,400 C.$9,900 D.$13,100