This year, Benjamin Hassell paid $15,600 of interest on a mortgage on his home (Benjamin borrowed $520,000 in 2015 to buy the residence and it is currently worth $832,000), $11,200 on a $140,000 home-equity loan on his home that does not count as acquisition indebtedness, and $9,750 of interest on a mortgage on his vacation home (loan of $325,000; home purchased for $425,000 in 2016; home is not rented out at any time). How much interest expense can Benjamin deduct as an itemized deduction?