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Dalip purchased his first home in 2 0 2 1 and the bank required that he pay mortgage insurance premiums of $ 3 , 0

Dalip purchased his first home in 2021 and the bank required that he pay mortgage insurance premiums of $3,000 which was 1% of his
loan of $300,000. Dalip's AGI for 2021 was $105,250. What is Dalip's deduction in 2021 for mortgage insurance premiums?
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