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instructions : Choose the best multiple choice answer and explain why you chose

ID: 2580688 • Letter: I

Question

instructions : Choose the best multiple choice answer and explain why you chose the answer. MUST provide 2-3 sentence brief explanation and show all work. All sources must be noted.

____   14.   Gas, married filing separately, took out a mortgage on his home for $650,000 nine years ago. In August of this year, when the home had a fair market value of $690,000 and he owed $650,000 on the mortgage, he took out a home equity loan for $60,000. Gas used the funds to purchase a yacht to be used for recreational purposes. What is the maximum amount of debt on which he can deduct home equity interest?

a.

$40,000.

b.

$35,000.

c.

$50,000.

d.

$60,000.

e.

None of the above.

a.

$40,000.

b.

$35,000.

c.

$50,000.

d.

$60,000.

e.

None of the above.

Explanation / Answer

Option C is correct Interest is deductible only on the portion of a home equity loan that does not exceed the lesser of Fair Market Value $690,000.00 Less: acquisition indebtedness -$60,000.00 $630,000.00 or $50,000 for married persons filing separate returns so, the maximum amount of debt on which he can deduct home equity interest is $50,000