This year, Major Healy paid $33,000 of interest on a mortgage on his home (Major Healy borrowed $660,000 to buy the residence in 2015; $760,000 original purchase price and value at purchase), $5,000 of interest on a $100,000 home equity loan on his home (loan proceeds were used to buy antique cars), and $5,500 of interest on a mortgage on his vacation home (loan of $110,000; home purchased for $275,000). Major Healy's AGI is $220,000.a. How much interest expense can Major Healy deduct as an itemized deduction?