On July 1, 2021, individual R went to her bank with the goal of refinancing her home mortgage loan in order to get a lower interest rate. If she could refinance, her annual interest rate would be reduced from 5% to 3%. She asked her bank for a $300,000 loan so that pay off the $300,000 debt remaining on the loan she took out when she initially acquired the home (the only home she has ever owned, her principal residence). At the time she entered into the new 15-year loan to get the 3% rate, R paid the bank 2 points (ie, $6,000) as an origination fee. How much can R deduct in 2021 for points assuming she itemizes her deductions?