27. LO.6 Walter, who is single, owns a personal residence in the city. He also owns a cabin near a ski resort in the mountains. He uses the cabin as a vacation home. In the current year, he borrowed $60,000 on a home equity loan and used the proceeds to reduce credit card obligations and other debt. During the year, he paid the following amounts of interest.

On his personal residence $16,000 On the cabin 7,000 On the home equity loan 2,500 On credit card obligations 1,500 On the purchase of an SUV 1,350 What amount, if any, must Walter recognize as an AMT adjustment concerning these items?