jerry is considering making a $12,000 investment in a venture that its promoter promises will generate immediate tax benefits. jerry is in the 29% marginal tax bracket. if the investment is of a type where the taxpayer may claim either a tax credit of 25% of the amount of the expenditure or a deduction for the amount of the investment, what treatment normally would be most beneficial to jerry, and by how much will jerry's tax liability decline because of the investment?