Patricia purchased a home on January 1, 2017 for $1,450,000 by making a down payment of $100,000 and financing the remaining $1,350,000 with a 30-year loan, secured by the residence, at 6 percent. During year 2017 and 2018, Patricia made interest-only payments on the loan of $81,000. What amount of the $81,000 interest expense Patricia paid during 2018 may she deduct as an itemized deduction? (Assume not married filing separately.)