The partnership of Mike and Josh operates several casinos and is building a new multimillion$-$dollar casino. Construction began in Year $1$ and was not completed at the end of Year $2.$ The following real property taxes and interest expense were involved:

How much interest and taxes can the partnership deduct in Year $2?$

A$.$ $$14,000$

B$.$ $$90,000$

C$.$ $$28,000$

D$.$ $$0$