Martin and Maria purchased two homes in 2017. The first home, their primary residence, was purchased for $1,000,000 with a mortgage of $750,000. In 2017, the couple paid $35,000 in interest on this mortgage. The second home, a vacation home, was purchased for $500,000 with a mortgage of $300,000. In 2017, the couple paid $8,000 total interest on this. In addition, in 2017, Martin and Maria took out a home equity loan of $50,000 secured by their primary residence to pay off Martin's student loans because the couple's income was too high to take a student loan interest deduction. The couple paid $2,000 in interest in 2017 on the home equity loan plus $1,000 in loan origination fees. What amount may Martin and Maria deduct on their 2017 tax return