david owns a residence the which has never been used for rental purposes is subject to a mortgage the following expenses were incurred for the residence in the current year mortgage interest 6,000 utilities 1100 insurnace 5000 for income tax purposes what is the maximum amount allowable as a deduction for davids second residnece in the current year 6,000 itemized 6,100 in determining agi 11,000 as itemized none of the above