This year, Benjamin Hassell paid $16,050 of interest on a mortgage on his home (Benjamin borrowed $535,000 in 2015 to buy the residence and it is currently worth $856,000), $11,800 on a $147,500 home-equity loan on his home, and $10,200 of interest on a mortgage on his vacation home (loan of $340,000; home purchased for $440,000 in 2016; home is not rented out at any time). How much interest expense can Benjamin deduct as an itemized deduction