Sue is self-employed. On January 15, she borrowed $10,000 at 5 percent annual interest for the purpose of purchasing equipment for her business. The funds were credited directly into her checking account. On January 20, she wrote a check out of the account for $3,000 of personal items. On January 28, she wrote another check out of the account to purchase the business equipment for $9,000. If Sarah elects to use the 30-day rule with respect to commingled loan proceeds, interest expense on what amount of the $10,000 debt maximizes her deduction?

		$10,000
		$7,000
		$3,000
		$9,000