Chris and his father are joint tenants of a property in Tsuen Wan where they reside. The acquisition of the property was financed by a mortgage loan borrowed from a local bank. Chris was solely responsible for paying the monthly installment of the loan. During the year of assessment 2019/20, interest of $150,000 has been paid on the loan. Chris is entitled to claim a deduction of home loan interest under salaries fax for a maximum amount of: Select one: a. $100,000. b. $150,000. c. $50,000. d. $75,000.