21.This year, Benjamin Hassell paid $20,000 of interest on a mortgage on his home (Benjamin borrowed $600,000 to buy the residence and it is currently worth $1,000,000),

$12,000 on a $150,000 home equity loan on his home,

and $10,000 of interest on a mortgage on his vacation home (loan of $300,000; home purchased for $400,000).

How much interest expense can Benjamin deduct as an itemized deduction?