Naomi purchased her home for $$280,000$ in $2020.$ She has a first mortgage $($acquisition debt$)$ and a smaller home equity loan. She took out the home equity loan on January $20,2023.$ The home equity loan proceeds were not used to build, buy, or improve her home. She used the home equity loan proceed to purchase a new car and pay off credit card debt. During the year, she paid $$4,550$ in interest on her first mortgage and $$1,080$ in interest on the home equity loan. How much interest can she deduct on her California return?

$$0$

$$1,080$

$$4,550$

$$5,630$