11. During the current year, Mr. Penny paid mortgage interest on 3 residences as follows: $16,000 on his principal residence, $7,500 on his summer home, and $9,800 on his ski lodge he acquired in January 2019. None of them were rented during the year. The total debt on the 3 homes is $745,000. What amount should Mr. Penny deduct for home mortgage interest? A. $33,300 B. $25,800 C. $23,500 D. $16,000