Rigny is considering making a $$10,000$ investment in a venture that its promoter promises will generate immediate tax benefits. Rigny, who normally itemizes deductions, is in the $28\%$ marginal tax bracket. If the investment is of a type where the taxpayer may claim either a tax cedit of $25\%$ of the amount of the expenditure or an itemized deduction for the amount of the investment, what treatment normally would be most beneficial to Rigny, and by how much will Rigny's tax liability decline because of the investiment?

$$300,$ take the net amount

$ $$2,800,$ take the itemized deduction

$$2,500,$ take the tax credilt

Both options produce the same benefit.

$$0,$ take neither the itemized deduction nor the tax credit