In the current year, Julia earns $19,000 in net investment income and incurs $14,000 of investment interest expense. What is the maximum amount of investment interest expense she is allowed to deduct this year? Select one: O a. $9,000 deductible this year; $5,000 carried forward to next year O b. $3,000 deductible this year; $11,000 carried forward to next year. O C. $14,000 deductible this year; nothing to be carried forward to next year O d. $0