In year 0, Eva took out a $50,000 home-equity loan from her local credit union. At the time she took out the loan, her home was valued at $350,000. At the time of the loan, Evas original mortgage on the home was $265,000. At the end of year 1, her original mortgage is $260,000. Unfortunately for Eva, during year 1, the value of her home dropped to $280,000. Consequently, as of the end of year 1, Evas home secured $310,000 of home-related debt but her home is only valued at $280,000. Assuming Eva paid $16,000 of interest on the original mortgage and $2,000 of interest on the home-equity loan during the year, how much qualified residence interest can Eva deduct in year 1?