This year, Benjamin Hassell paid $17,850 of interest on a mortgage on his home (Benjamin borrowed $595,000 to buy the residence and it is currently worth $952,000), $14,400 on a $180,000 home equity loan on his home, and $12,000 of interest on a mortgage on his vacation home (loan of $400,000; home purchased for $500,000). How much interest expense can Benjamin deduct as an itemized deduction?