If a New Car Loan and a Home Equity Loan

If a new car loan and a home equity loan carry identical interest rates and the borrower itemizes deductions,

A) the home equity loan is preferred because the interest payment is tax-deductible.
B) the auto loan is preferred because the interest payment is tax-deductible.
C) neither is preferred because the interest payments on both are tax-deductible.
D) neither is preferred because neither has deductible interest payments.