Mickey and Jenny Porter file a joint tax return, and they itemize deductions. The Porters incur $3,400 in investment expenses. They also incur $5,000 of investment interest expense during the year. The Porters' income for the year consists of $178,500 in salary, $4,400 of interest income, and $600 of qualified dividends. Which of the following is most accurate? Multiple Choice O The Porter's Investment interest expenses deduction is limited to $600 in the current year The Porter's should consider treating their qualified dividends as ordinary income in order to increase their investment interest expense deduction for the current year The Porter's salary is too high to deduct investment interest expenses The Porters can deduct $8,400 as an itemized deduction