Are the state taxes that are considered investment expenses allocable to Investment Income only for those state taxes actually paid in 2022? In other words, state taxes that actually relate to the 2023 investment income that were paid in 2023 don't count on line 9b of Form 8960? If one has unusually large investment income for the 2022 tax year, the large state taxes paid on that investment income in 2023 (for the 2022 tax year) don't help because they aren't included in the 2022 Form 8960 line b?
