Patricia purchased a home on January 1, 2017, for $1,200,000 by making a down payment of $100,000 and financing the remaining $1,100,000 with a loan, secured by the residence, at 6 percent. From 2017 through 2022, Patricia made interest-only payments on the loan each year in the amount of $66,000. What amount of the $66,000 interest expense that Patricia paid during 2022 may she deduct as an itemized deduction? (Assume not married filing separately.)

a. $66,000

b. $60,000

c. $6,000

d. $0