7. Janice Bronson borrows $250,000 and invests the entire amount in the shares of Nor-Tell Ltd. Three months later, after the discovery of significant accounting irregularities at Nor-Tell, the value of the shares has fallen to $30,000. She sells her shares and uses the proceeds to pay off $30,000 of the loan. This leaves a balance of $220,000. Can Janice continue to deduct the interest payments on this $220,000 balance? Explain your conclusion.