Mara, 50 years old, generated salary income of $60,000 for the 20X1 taxable year. Mara did not generate any other type of income.

Mara took out a mortgage loan for the purchase of her main residence. The information return (Form 480.7A) issued by the bank indicates that Mary paid $20,000 of interest on the mortgage loan in 20X1.

What amount can Maria claim as a mortgage interest deduction for 20X1?

a.$18,000

b.$0

c.$20,000

d.$35,000