I have no idea.   😂

It is late so my mind isn't working well, but without looking at the instructions, here is my thought:

1) 5/12th of the interest of the smaller loan for the first part of the year.

2) The total interest in the last 7 months was 100% of the big loan, and 7/12ths of the smaller loan.  Add those up and limit it by multiplying it by 62.5% (750,000/1,200,000 = 62.5%)

3) Add #1 and #2 and put it on Schedule A.

But as I said, it is late and well past my bedtime.   😂