$16-$ A first$-$time home buyer has taken advantage of low interest rates and purchased a home for $$150,000,$ with a $$30,000$ down payment. which of the following state

A$-$ The buyer will always have a lower income tax bill due to deduction of the mortgage interest.

B$-$ The buyer will be able to deduct the mortgage interest, real estate taxes, plus all repairs and maintenance.

C$-$ The mortgage interest and real estate taxes will be deductible if the buyer itemizes the deduction

D$-$ There will be no allowable deductions, since there was a $20\%$ down payment made on the property