Cam purchased a home in Martha's Vineyard on January 1, 2023, for $756,000 by paying $252,000 down and borrowing the remaining $504,000 with a 7 percent loan secured by the home. The loan requires interest-only payments for the first five years. Cam would itemize deductions even if she did not have any deductible interest. Her marginal tax rate is 32 percent. What is the amount of interest expense Cam may deduct in year 2 assuming year 1 is 2018