Which of the following statements related to interest deductibility is correct?

Select one:

a$.$ Interest paid on a mortgage secured by a principal residence is never deductible in Canada.

b$.$ Interest on money used for the purpose of earning income from a business or property, other than exempt income, is generally deductible.

c$.$ If an individual borrows in order to buy common stocks, the interest on the borrowing will only be deductible if the stocks have a long$-$term history of paying dividends.

$$ d$.$ If an individual borrows $$100,000$ to invest in securities and the securities are later sold for $$60,000,$ interest on the $$100,000$ will continue to be fully deductible provided the $$60,000$ is immediately invested in other securities$.$