zzy ran into a cash shortfall and had to cash in a certificate of deposit early. She incurred a $$50$ penalty for early withdrawal. As a result, Izzy Blank$\_\_\_\_\_\_.$

Multiple choice question.

can only deduct the $$50$ as an investment expense if she itemizes deductions

can deduct the $$50$ as a "for" AGI deduction

can deduct the $$50$ from any interest income reported for tax purposes

cannot deduct the $$50$ penalty because penalties are nondeductible