Mr. and Mrs. Kim, married flling jointly, own a principal residence and a vacation home. Each residence is subject to a mortgage that qualifies as acquisition debt, and both mortgages were incurred before December 15,2017 . This year, the mortgage holders provided the following information: Required: Assume the taxable year is 2022 . Compute Mr. and Mrs. Kim's qualified residence interest. Note: Do not round intermediate calculations. Round your final answer to the nearest dollar amount