Asked by T

In 2020, Olivia purchased her principal residence for $550,000. On January 15, 2024, when she owed $440,000 on the original mortgage, she took out a home equity loan. In January 2024, the fair market value of the home was $490,000. The home equity loan proceeds were used to purchase a new car and pay off credit cards. It was not used to build, buy, or improve her home. During the year, she paid $6,200 in interest on her first mortgage and $1,580 in interest on the home equity loan. What amount of mortgage interest can Olivia deduct on her Schedule A (Form 1040), Itemized Deductions?
$1,580
$4,620
$6,200
$7,780

All Answers 1

Answered by GPT-5 mini AI
$6,200

Explanation: The $1,580 interest on the home equity loan is not deductible because the loan proceeds were used to buy a car and pay off credit cards (not to buy, build, or substantially improve the home). The $6,200 paid on the original mortgage is deductible as acquisition indebtedness.