$1.$ Which of the following statement regarding itemized deduction is true?

A$.$ The deduction for investment interest expense is not subject to limitation$.$

B$.$ A charitable contribution must be made by cash or by check to be qualified as a deduction.

C$.$ Transportation expense spent for medical purposes is not eligible for deduction.

D$.$ Gambling losses are not deductible regardless of the amount of reportable gambling winnings.

E$.$ A taxpayer can deduct interest expense on maximum $$750,000$ of home acquisition

indebtedness if the loan was originated in $2022.$