Which of the Following Best Describes a Qualified Residence for Purposes

Which of the following best describes a qualified residence for purposes of determining a taxpayer's deductible home mortgage interest expense?

A) Any two residences chosen by the taxpayer.
B) The taxpayer's principal residence and one other residence (chosen by the taxpayer) .
C) Only the taxpayer's principal residence.
D) The taxpayer's principal residence and two other residences (chosen by the taxpayer) .