Elsa invested in two California businesses in 2021. In 2022, she earned $200 from these investments and incurred $300 in fees to her investment advisor. Elsa took $200, bought a painting for $350, and donated the painting to charity. The same day, the charity sold the painting to a museum for $900. From these transactions, how much can Elsa deduct as an investment expense in 2022? a. $0 b. $300 c. $900 d. $200