Which of the following interest expense amounts is not deductible in 2017?

a. Education loan interest of $2,000, assuming the taxpayer is single and has income of $150,000.

b. Home equity loan interest of $9,000 on a loan of $100,000, the proceeds of which were used to purchase a vacation home.

c. Investment interest expense of $10,000, assuming the taxpayer has $15,000 of investment income.

d. Points of $2,000 paid on a mortgage loan for the purchase of a new principal residence.