Machado, a single taxpayer (ordinary rate of 30%), earned $6,000 in interest income and 6,000 in long-term capital gains. He had $9,000 in noninterest investment expenses (to hire an advisor), and $9,000 in investment interest expense. Assuming Machado will benefit from itemizing deductions, what is the least amount of tax this year he will pay (get a refund for) on his investment income?