1. Blanca owns a house in Fajardo. At the time of the interview, Blanca informed him that she lived during this taxable year for 20 days in the residence and that the residence was rented for 100 days. When filling out her return she finds that Blanca wants to include the interest on the mortgage loan, $1,300.00, as a deduction. Can Blanca include this interest as a deduction? Explain.