76. Ms. Lopez paid $7,260 interest on a mortgage on undeveloped land that she holds as an investment. Ms. Lopez's AGI is $112,200, which includes $4,900 interest income from a certificate of deposit. Which of the following statements is true? A. Ms. Lopez can't deduct any of the $7,260 interest expense. B. Ms. Lopez can deduct $7,260 interest expense as an itemized deduction. C. Ms. Lopez can deduct $4,900 interest expense as an itemized deduction. D. Ms. Lopez can deduct $4,900 interest expense as an above-the-line deduction