BOB AND CAROL REFINANCED THEIR SOLE RESIDENCE, VALUED AT $500,000 IN 2021. UNDER THE REFINANCING ARRANGEMENT, THEY REFINANCED THEIR $300,000 INDEBTEDNESS FOR $400,000 RECEIVING $100,000 IN CASH THAT THEY USED TO PAY FOR THEIR DAUGHTER WEDDING. WHAT PERCENT OF THE INTEREST THEY PAY ON THE REFINANCED PROPERTY ARE THEY ABLE TO DEDUCT?