Which of the following statements regarding the home mortgage interest expense deduction is false for a single taxpayer?

a$.$ Taxpayers may deduct all of the interest paid on up to $$1,000,000$ of acquisition debt if the debt occurred in January of $2017.$

b$.$ Taxpayers may deduct all of the interest paid on up to $$750,000$ of acquisition debt if the debt occurred in January of $2018.$

c$.$ If$,$ in $2022,$ a taxpayer refinances acquisition debt that was originally incurred in January of $2017,$ the taxpayer may deduct the interest on up to only $$750,000$ of the refinanced loan.

d$.$ None of the choices is false.