In 2020, a single filer taxpayer pays $5,400 of interest expense on money borrowed to make and carry various investment properties. During the year, the taxpayer generates investment income of $3,900 and incurs $300 of expense incurred to produce the investment income. Assuming the taxpayer itemizes for 2020, how much is the deduction on the investment interest expense?

A. $5,400

B. $3,900

C. $3,600

D. $2,700

E. None of the above