<FEDERAL TAXATION I-5: Standard Deduction & Itemized deduction 1 / BISK 2015 문제풀이> 에서 풀어주신 문제입니다.
46. On January 2, Year 1, the Philips paid $50,000 cash and obtained a $200,000 mortgage to purchase a home. In Year 3, they borrowed $15,000 secured by their home, and used the cash to add a new room to their residence. That same year they took out a $5,000 auto loan. The following information pertains to interest paid in Year 7:
Mortgage interest $17,000
Interest on room construction loan 1,500
Auto loan interest 500
For Year 7, how much interest is deductible, prior to any itemized deduction limitations?
같은 영상에서 강의때 알려 주시기로는, 교재 p.20 4째줄 2) Qualified Residence interst expense에서 1st or 2nd home is secured to improve home or for personal use에서
improve home은 지워버리고 personal use 만 남겨두라고 하셨는데,
문제에선 improve home 을 deduction 하고 personal use인 auto loan interest를 not deduction 이라고 하셨어요.
해답지에서도 improve home 을 deduction 하고 personal use는 not deduction이라 나와있는데,
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