Claire and Phil received a two form 1098s from Wells Fargo for loans that are secured by the value of two residences. Both residences were purchased before 2017. The NPV of the outstanding mortgages at 12/31/20 is $1,200,000 with corresponding interest paid for 2020 of $98,000. How much will their Qualified Residential Interest Deduction be for 2020? How would your answer change if they acquired the homes in 2018