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Brandon and Jane Forte le ajoint tax return and decide to itemize their deductions, The Fortes' income for the year consists 01 $120,600 in salary, $1,300 interest income, $1,800 nonqualifying dividends, and $1,700 longterm capital gains. The Fortes' expenses for the year consist of $3,300 in investment interest expense and $960 in tax preparation fees. Assuming that the Fortes' marginal tax rate is 32 percent and they make no special elections, what is the amount of investment interest expense deduction for the year