Three years ago in january,helmut borrowed $20,000 to purchase shares in viewmax Inc, a small film distribution corporation. The annual interest expense on the laon amounts to $2,000 and the shares do not pay dividends. Helmut does not have any other investment income ,but he does have employment income of $120,000 per year.Helmut held the shares for three complete years before selling them at the end of last year .He realized a capital gain of $28,000.What is the amount of Helmut's cumulative net investment loss at the time of the sale