Marcy Taylor purchased a new townhome in Sacramento on March 1st of 2021, she attained a mortgage loan for $759,000. She was promptly advised by her mortgage loan officer that she could deduct the home mortgage interest of her new townhome. Marcy is planning ahead and has questions about the new limitations regarding the deduction of mortgage interest on her tax return. According to the latest tax law, which of the following options will affect Marcy the most?