Question: Which of the following interest expense amounts is not deductible in 2023? O a. Education loan interest of $2,500, assuming the taxpayer is single and has income of $150,000 O b. Home equity loan interest of $9,000 on a loan of $100,000, the proceeds of which were used to purchase an addition to the taxpayer's primary residence. O C. Education loan interest of $2,500, assuming the taxpayer is single and has income of $63,000. O d. Points of $2,000 paid on a mortgage loan for the purchase of a new principal residence.