In the current year, Julia earns $3,000 in net investment income and incurs $14,000 of investment interest expense. What is the amount of investment interest expense deductible this year?

A.$0 B. $3,000 deductible this year; $11,000 carried forward to next year. C. $9,000 deductible this year; $5,000 carried forward to next year. D. $14,000 deductible this year; nothing to be carried forward to next year.