This year, Benjamin Hassell paid $15,900 of interest on a mortgage on his home (Benjamin borrowed $530,000 in 2015 to buy the residence and it is currently worth $848,000), $11,600 on a $145,000 home-equity loan on his home, and $10,050 of interest on a mortgage on his vacation home (loan of $335,000; home purchased for $435,000 in 2016; home is not rented out at any time). How much interest expense can Benjamin deduct as an itemized deduction