Taxpayer, a married person filing a joint return, owns a home that she purchased in 2010 using funds that she borrowed from a bank and secured by the property. Taxpayer lost her job and needs additional money to help with living expenses until she can find another job. In 2022, the balance of her original home loan was $500,000. Her home is now worth $2,000,000, so the bank agreed to lend her $200,000, secured by the home. The interest rate on this new loan is 6 percent per year. How do Taxpayer and her spouse treat the interest payment on their federal income tax return? Cite the section(s) of the Code that you rely on for your conclusion.