Karina Martin's annuity starting date is after 1986, and she excludes $100 a month ($1,200 a year) under the Simplified Method. The total cost of her annuity is $12,000. Karina dies (with no surviving annuitant) after the eighth year of retirement. Karina has recovered tax free only $9,600 (8 $1,200) of her cost. Therefore, an itemized deduction for her unrecovered cost of what amount can be taken on her final income tax return? A. $0 B. $1,200 C. $2,200 D. $2,400