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Which of the Following Statements Is True Regarding the Deductibility

Question 58

Multiple Choice

Which of the following statements is true regarding the deductibility of investment interest expense?


A) Deductible in full subject to the 2% of AGI floor that applies to miscellaneous itemized deductions.
B) Deductible only to the extent of net investment income, excess amounts cannot be carried forward and thus are non-deductible.
C) Deductible only to the extent of the interest on a principal amount that does not exceed $1,000,000.
D) Deductible only to the extent of net investment income; any excess amounts can be carried forward indefinitely.

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