What Is the Amount of Interest Deduction Allowed for the Current

What is the amount of interest deduction allowed for the current year, assuming Marge Meyer incurred the following: Interest on loan used to purchase land for investment (assume no net investment income) $18,000 Interest on loan used to purchase personal residence $6,000
Interest on loan used to purchase boat $500
Interest on loan to purchase 100 shares of General Auto (no dividends received during the year) $3,000

A) $27,000
B) $6,000
C) $27,500
D) $21,000
E) None of the above