Right - thanks for the example. But the angle of my question is whether I need to take into account the $750K loan limitation. The Mortgage in Idaho (of which my client is splitting 50%) is over $950K. But his share of the loan balance is half of the $950K (that would make it less than the $750K limit). Wondering if I need to reduce his 50% share of the mortgage interest because the total loan is over $750K....but his portion (50%) is under that threshold.