30. Pablo and Adriana, a married couple who file a joint return, purchase a

$190,000 home by paying $38,000 cash down and taking a mortgage for the balance of the purchase price. The mortgage company charges them

$3,000 in points for originating the loan that they pay at closing. They pay

$7,000 in interest on the mortgage this year. They also purchase a new car this year for $28,000 by taking out a car loan from their credit union.

They paid $975 in interest on the car loan this year. How much can Pablo and Adriana deduct for interest expense this year if they itemize their deductions?