Chen Incurred $58,500 of Interest Expense This Year Related to His

Chen incurred $58,500 of interest expense this year related to his investments.His investment income includes $15,000 of interest, $9,000 of qualified dividends, and a $22,500 net capital gain on the sale of securities.The
Maximum amount of Chen's investment interest expense deduction for the year is:

A) $15,000.
B) $24,000.
C) $37,500.
D) $46,500.
E) None of these.