The Tax Reform Act of 1986 Increased the Popularity of Home

The Tax Reform Act of 1986 increased the popularity of home equity lines of credit because

A) tax deductibility of interest for homeowners was reduced.
B) interest incurred under home equity lines was made tax deductible, but interest on other household financing was not.
C) banks and savings and loans were given tax incentives to make home equity lines of credit.
D) the law reduced the rates charged on home equity loans.