Thomas paid his mothers mortgage for the entire year in 2016. The payments were $1,000 per month and the form 1098 his mother received showed that $10,000 of the payments represented interest during the year. Thomas lives in the basement of his mothers house. How much interest can Thomas deduct and how much gross income does his mother have?

a. $0 and $10,000

b. $10,000 and $12,000

c. $0 and $12,000

d. $10,000 and $0