Question: Which of the following interest expense amounts is not deductible in 2022? a. The interest a taxpayer pays on a sibling's home mortgage payment. b. Points of $2,000 paid on a mortgage loan for the purchase of a new principal residence. c. 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. d. Education loan interest of $2,000, assuming the taxpayer is single and has income of $67,000.