On January $2,$ Year $1,$ the Philips paid $$50,000$ cash and obtained a $$200,000$ mortgage to purchase a home. In Year $4$ they

borrowed $$15,000$ secured by their home, and used the cash to add a new room to their residence. That same year they took out

a $$5,000$ auto loan.

The following information pertains to interest paid in Year $4$:

For Year $4,$ how much interest is deductible?

A$.$ $$17,000$

B$.$ $$17,500$

C$.$ $$18,500$

D$.$ $$19,000$