The Amount of Home Interest on Acquisition Indebtedness That Is

The amount of home interest on acquisition indebtedness that is deductible is:

A) Total amount of interest collected under initial mortgage (if amount borrowed was at or below market value) .
B) Total amount of financing received or the acquisition.
C) Total amount of the home's market value at the time of closing.
D) The amount of interest that would be charged if the homeowner borrowed under a low-credit-risk interest rate.