Phuong Has the Following Sources of Investment Income Barring Any Special Elections,how Much of the Investment Income Will

Multiple Choice

Phuong has the following sources of investment income: $$\begin{array} { | l | r | } \hline \text { Money market account interest } & \$ 2,000 \\\hline \text { Interest on State of New York bond } & 1,000 \\\hline \text { Dividends from domestic stocks } & 3,000 \\\hline \text { Long-term capital gain } & 4,000 \\\hline \text { Short-term capital gain } & 5,000 \\\hline\end{array}$$ Barring any special elections,how much of the investment income will be included in calculating net investment income for purposes of the investment interest expense limitation?

A) $2,000
B) $7,000
C) $5,000
D) $15,000