Why do they carryover 2,000 instead of 2,200?

! Required information [The following information applies to the questions displayed below.) This year Randy paid $28,000 of interest on his residence. (Randy borrowed $450,000 to buy his residence, which is currently worth $500,000.) Randy also paid $2,500 of interest on his car loan and $4,200 of margin interest to his stockbroker (investment interest expense). How much of this interest expense can Randy deduct as an itemized deduction under the following circumstances? a. Randy received $2,200 of interest this year and no other investment income or expenses. His AGI is $75,000. Interest deductible $ 30,200 Explanation a. Randy can deduct $30,200. The interest on the car loan is nondeductible personal interest but Randy may deduct all $28,000 of his interest on the home loan as an itemized deduction because the loan is less than the limit of $750,000 on acquisition indebtedness. The deduction for the $4,200 of margin interest investment interest expense) is limited to net investment income. Because the $2,200 of interest income qualifies as investment income and Randy has no deductible investment expenses, the investment interest expense would be limited to his $2,200 in net investment income. Randy would carry forward $2,000 to next year