1. Juan owns a home with a mortgage of $500,000. He paid $20,000 of interest expense in the current year. Juan also has a mortgage on a vacation home of $200,000 in which he paid $8,500 of interest expense. He took out a $25,000 home equity loan to remodel his kitchen and paid $950 of interest expense. How much can Juan deduct for mortgage interest expense?

   	a.	$14,725
   	b.	$20,000
   	c.	$28,500
   	d.	$29,450

2. Which of the following is not allowed as a medical expense deduction?

   	a.	$400 paid for a root canal by a dentist
   	b.	$100 paid to a psychic hotline
   	c.	$1,000 paid for alcohol rehabilitation
   	d.	$500 paid for hearing aids