Response to the following problem:
Years ago, the Devons took out a 30-year mortgage on their vacation home. When they originally took out the loan, they paid the lender $24,000 in points. On September 1 of the current year, the Devons refinanced their $650,000 balance of the mortgage with another 30-year mortgage. To get a lower interest rate, the Devons paid the lender points totaling $13,000. At the time of the refinancing, the Devons had unamortized points from the first loan of $18,000. How much can the Devons deduct as points on their tax return for the current year?