Helen Derby borrowed $150,000 to acquire a parcel of land to be held for investment purposes. During the current year, she reported AGI of $90,000 and paid interest of $12,000 on the loan. Other items related to Helen's investments include the following: Helen is unmarried, does not itemize her deductions and does not elect to treat the capital gain as investment income. Helen did not have a disallowed investment interest expense amount from the prior year. a. Helen's net investment income is $ . Helen's investment interest expense deduction in the current year is X Part II Net Investment Income 4a Gross income from property held for investment (excluding any net gain from the disposition of property held for investment) ........... b Qualified dividends included on line 4 a ................ 4c 11,000 d Net gain from the disposition of property held for investment ....... e Enter the smaller of line 4d or your net capital gain from the disposition of property held for investment. See instructions .............. g Enter the amount from lines 4b and 4e that you elect to include in investment income (see instructions) 6 Net investment income. Subtract line 5 from line 4h. If zero or less, enter 0... \begin{tabular}{|c|r|} \hline 4f & 11,000 \\ \hline 4g & 0 \\ \hline 4h & 11,000 \\ \hline 5 & 800 \\ \hline 6 & 10,200 \\ \hline \end{tabular} Part III Investment Interest Expense Deduction 7 Disallowed investment interest expense to be carried forward to 2022. Subtract line 6 from line 3 . If zero 8 Investment interest expense deduction. Enter the smaller of line 3 or 6 . See instructions ..... . \begin{tabular}{|l|r} \hline 7 & 1,800 \\ \hline 8 & 10,200 \\ \hline \end{tabular}