Brandon and Jane Forte file a joint tax return and decide to itemize their deductions. The Forte's income for the year consists of $120,000 in salary, $1,000 interest income, $1,500 nonqualifying dividends, and $2,000 long-term capital gains. The Forte's expenses for the year consist of $3,000 investment interest expense and $900 tax preparation fees. What is the amount of investment interest expense deduction for the year if they did not elect to treat a long-term capital gain as investment income?
A. zero
B. 2,500
C. 1,000
D. 3,000
