David Dental, DDS, and his unmarried partner, Sally Surgeon, MD, have lived together for the past five years. Both are at the peak of their careers and decide to buy a new show case home in La Jolla, California. After looking at several homes in the area, they buy one for $2 million. They put a 20 percent down payment ($400,000) on the house and finance the balance ($1.6 million). Each takes out a separate mortgage for $80,000 for a total $1.6 million. There is no other debt (e.g., a home equity loan) on the residence