Roger takes out a $500,000 mortgage in January 23021 to purchase a primary residence with a fair market value of $2,000,000. The taxpayer takes out a $200,000 home equity loan in February 2021 to build an extension to the primary house. Both loans are secured by the primary residence, and the total amount owed does not exceed the value of the residence. Roger will pay $10,000 in interest on the first mortgage and $7,000 on the home equity loan in 2021. What percentage of interest is eligible for deduction

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Roger takes out a $500,000 mortgage in January 23021 to purchase a primary residence with a fair market value of $2,000,000. The taxpayer takes out a $200,000 home equity loan in February 2021 to build an extension to the primary house. Both loans are secured by the primary residence, and the total amount owed does not exceed the value of the residence. Roger will pay $10,000 in interest on the first mortgage and $7,000 on the home equity loan in 2021. What percentage of interest is eligible for deduction? 

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