Mr. and Mrs. Udall live in a home that Mrs. Udall inherited from her parents. This year, the Udalls took out a first mortgage secured by the home. Determine their itemized deduction for interest paid on the mortgage in each of the following cases:

a. The interest payment was $2,775, the average balance of the mortgage was $60,000, and the Udalls used the borrowed funds to pay for their daughter’s wedding and honeymoon.

b. The interest payment was $10,506, the average balance of the mortgage was $162,000, and the Udalls used the borrowed funds to add a new screened porch to their home.

Assume the taxable year is 2018.