Investment interest is incurred when taxpayers borrow money that is used to purchase investment property. Using IRS Tax Statistics for the most recent year available, determine (a) the number of taxpayers who claimed a deduction for investment interest expense, (b) the aggregate amount deducted by all taxpayers, and (c) the amount not deducted because of the net investment income limitation. Also determine the percentage of the total investment interest deduction claimed across various ranges of AGI.