40. wilber owns a primary residence, a second home, and a "skiing" house in sun valley, idaho which he intends to refinance. you explain that he may be able to deduct interest paid on a house other than his main or second home. however, to take advantage of this special provision, wilber would need to use the loan proceeds for:

a)business or investment purposes.

b) retirement purposes.

c)education for his children.

d) living expenses.