Janet and James purchased their personal residence 15 years apo for $282,500. For the cument rear, they have an $70,625 first mortyage on their home, on which they paid 53,531 in interest. They also have a home equity loan to pay for the children's coliege tuition secured by their home nitt a balance throughout the vear of $138,750, They paid interest on the home. equity loan of $13,875 for the vesr. Calculate the amount of their deduction for interest paid on qualified rricence acquicition debt and qualfied hame equily detet for the curient year. It an amount is zero, enter " 0