Ida Ross has decided to purchase a new home in a retirement community for $400,000. She has $50,000 in cash for the downpayment but needs to borrow the remaining $350,000 to finance the purchase. Her financial adviser, Marc, suggests that rather than seeking convential mortgage, she should borrow the funds from State Bank using her portfolio of appreciated securities as collateral. Selling the securities to generate $350,000 in cash would lead to a substantial tax on the capital gain recognized. Therefore, a better strategy would be to borrow agaisnt her securities and then claim a deduction for the interest paid on the loan. How do you react to the financial adviser's strategy? Please include reference.