Raul is married and files a joint tax return. His current investment interest expense of 95,000 is related to a loan used to purchase a parcel of unimproved land being held as an investment. Income from investments [dividends (not qualified) and interest] total $18,000. Raul paid and deducted $5,000 of real estate taxes on the unimproved land. He also has a $4,500 net long-term capital gain from the sale of another parcel of unimproved land. Raul's maximum investment interest deduction for the year is: a. $95,000.b. $18,000. c. $17,500. d. $13,000. e. None of the above.