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10. On October 1 of the current year, Andi refinances her home and borrows $180,000. Andi is required to pay two points on the loan. The loan is secured by the residence and the charging of points is an established business practice in the area. The term of the loan is 30 years, beginning on October 1 of the current year. How much, if any, of the points may Andi deduct in the current year? A) $0 B) $30 C) 5240 D) $4,800