In $2024,$ Wayne, a single taxpayes, purchases a new home valued at $$725,000,$ borrowing $$625,000$ from Century National Bank and at the settlement, he pays $$7,250$ in points and $$4,500$ in loan origination fees. During $2024$ he pays inferest of $$71,000$ on the loan and $$32,000$ in real estate tawes. Throughout $2024,$ Wayne has had $$130,000$ withheld from his paychecks for federal lincome tax, $$16,000$ for state income tax, Social Seourity tax of $$8,060$ and Medicare tax of $$1,885.$

What is Wayne's allowable interest deduction on Schedule A in $2024?$

a$.5-0-$

$0\mathrm{.}57,250$

C $571,000$

d$.378,250$

$2.$ $$32,750$