Mickey and Jenny Porter file a joint tax return, and they itemize deductions. The Porters incur $3,800 in investment expenses. They also incur $6,000 of investment interest expense during the year. The Porters income for the year consists of $186,000 in salary and $5,020 of interest income.

b. What would their investment interest expense deduction be if they also had a ($2,840) long-term capital loss