This year, Benjamin Hassell paid $$20,000$ of interest on a mortgage on his home $($Benjamin borrowed $$600,000$ in $2015$ to buy the residence and it is currently worth $$1,000,000),$ $$12,000$ on a $$150,000$ home$-$equity loan on his home, and $$10,000$ of interest on a mortgage on his vacation home $($loan of $$300,000$; home purchased for $$400,000$ in $2016$; home is not rented out at any time$).$ How much interest expense can Benjamin deduct as an itemized deduction?