Borrowing costs of $5,000 were paid on 1 January 2022 for a loan that was established to purchase a principal place of residence and a rental property of equal value. The term of the loan was for 6 years. Which of the following would be considered most accurate in relation to the amount of borrowing costs that would be considered deductible in the 2022 tax year? O a. $500 O.b. $2,500 Oc. $250 O d. $5,000