This year, Wilson paid $24,000 of interest on a mortgage on his home. He originally borrowed $590,000 in 2019 to buy the house. He also paid $4,900 of interest on a mortgage on his second home (loan of $100,000 when he purchased it in 2020). Finally, he paid $250 in interest on his car loan. How much interest expense can Wilson deduct as an itemized deduction?