Eve purchased a personal residence from Adam. To sell the residence, Adam agreed to pay $3,800 in points related to Eve's mortgage. What could be the tax consequences from the perspective of both Eve and Adam. Tax consequences for Eve O Mortgage points are deductible as an itemized deduction. O Mortgage points are not deductible from carrying basis of the house. O Mortgage points are deductible from carrying basis of the house. Tax consequences for Adam O Mortgage points are deductible as itemized deductions. O Mortgage points are deductible as other deductions. O Mortgage points are not deductible at all