36.Randy is the proud owner of a new home and the mortgage that goes along with it.For Randy to be able to include the mortgage interest in his itemized deductions, the home must be either his main home or a second home.Which of the following is an exception to the basic living accommodations required of a main home for purposes of deductible mortgage interest?

a) Must be on a permanent foundation

b) Sleeping facilities

c) Toilet facilities

d) Cooking facilities