Tom and Nancy are married and file a jointly. The income for the year is made up of: 1) $120,000 in combined salaries 2) $1,000 interest income 3) $1,000 LTCG 4) $1,500 on nonqualifying dividends. Expenses include: 1) $900 tax prep paid to the CPA and 2) $3,000 investment interest expense. They have a marginal rate of 30%, how much of investment interest expense can they deduct?