Janet and James purchased their personal residence 15 years ago for $452,500. For the current year, they have an $113,125 first mortgage on their home, on which they paid $5,656 in interest. They also have a home equity loan secured by their home with a balance throughout the year of $115,000. They paid interest on the home equity loan of $11,500 for the year. Calculate the amount of their deduction for interest paid on qualified residence acquisition debt and qualified home equity debt for the current year.

Note: Round any fraction to five decimal places; then, round your final answers to the nearest dollar.

a.	Qualified residence acquisition debt interest	$
b.	Qualified home equity debt interest	$

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