Mortgage interest is fully deductible on which of the following loans? Primary mortgage for a...

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Accounting

Mortgage interest is fully deductible on which of the following loans?

Primary mortgage for a third property that's used as a vacation home.

Home equity loan used to add a garage to a second residence.

Home equity loan, half of which was used to improve a primary residence and half was used to pay down credit card debt.

Home equity loan used to purchase undeveloped land that might someday be used to build a new home.

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