Sean, a shareholder of Crimson Corporation, is in the 35% tax bracket. This year, he receives a $7,000 qualified dividend from Crimson. Sean has investment interest expense of $16,000 and net investment income of $9,000 (not including the qualified dividend). Assume that Sean does not expect to have any investment income in the foreseeable future. Should Sean treat the distribution as a qualified dividend (subject to a 15% tax rate) or classify it as net investment income?