On January 1 of 2022 , Jason and Jill Marsh acquired a home for $500,000 by paying $400,000 down and borrowing $100,000 with a 3 percent loan secured by the home. On January 1 of 2023, the Marshes needed cash, so they refinanced the original loan by taking out a new $250,000,3 percent loan. With the $250,800 proceeds from the new loan, the Marshes paid off the original $100,000 loan and used the remaining $150.000 to fund their son's college education. Required: a. What amount of interest expense on the refinanced loan may the Marshes deduct in 2023? b. Assume the original facts, except that the Marshes use the $150.000 cash from the refinancing to add two rooms and a garage to their home. What amount of interest expense on the refinanced loan may the Marshes deduct in 2023