最新真题22题第15题

15.   Under the 1986 tax law, interest payments on a refinanced home loan are deductible only if the amount of the loan does not exceed the purchase price of the home, the cost of improvements, and any additional amount borrowed against the home to pay for medical or educational expenses.

(A) any additional amount borrowed against the home to pay for medical or educational expenses

(B) borrowing any additional amount against the home for payment of medical or educational expenses

(C) also borrowing any additional amount against the home to pay for medical or educational expenses

(D) any additional payment of medical or educational expenses that were borrowed against the home

(E) any additional payment borrowed against the home for medical or educational expenses

E为什么不对?谢谢!

可是：

LONGMAN

payment

1．[countable] an amount of money that has been or must be paid

You can make a payment in any bank.

Employees may occasionally receive bonus payments .

The country cannot meet the payments on its £80 billion foreign debt.

另外，难道不是for比to pay for 更简洁吗？

欧觉得这道题的大结构是the amount...does not exceed ...the purchase price ..., the cost ..., and any additional amount ...

显得很对称；另外这里不能看成是 for比to pay for 更简洁 而应该是to pay for 比payment ... for简洁。

我认为这里关键是payment borrowed和amount borrowed的区别，试想谁傻了才会去借payment呢，肯定是借amount去付payment了。

Payment:

1, the act of paying

2, something that is paid

本题的答案值得商榷。

先借用三楼的关于payment的解释：

payment

1．[countable] an amount of money that has been or must be paid

You can make a payment in any bank.

Employees may occasionally receive bonus payments .

The country cannot meet the payments on its £80 billion foreign debt.

另外，如果选择D,看看三个平行的名词：

price .....cost.......payment （而按照答案C, 一个硬生生的amount放在这里，不别扭吗），多么完美。再看三个of，多么平行。

而且，选项D中的看似有点问题的that were borrowed against the home，应该也可以理解。

看过讨论，还是觉得A有些问题。请NN们指点一下。

howardwang, how would you explan what were borrowed against the home? expenses? that changes the meaning.

were觉得可以表示在谓语动词之前就已经借入的钱。

另外，additional payment是经济学中的固定用法

additional payment
追加[额外]支付额

D似乎是在说expenses were borrowed against the home，我认为是改变了原句句意。

原句中if the amount of the loan does not exceed the purchase price of the home, the cost of improvements, and any additional amount borrowed 我认为amount是对应的，没必要改。而且the amount of the loan 本身就有amount borrowed 的意思。

而且additional payment是经济学中的固定用法，GMAT不会考到，否则就对非经济专业的学生不公平了

说additional payment是经济学中的固定用法，我可能说的有点过了，应该说是特殊用法（金山词霸说）。

另外：

(D) any additional payment of medical or educational expenses that were borrowed against the home中，that从句因为是复数，应该修饰expenses。没觉得它与原文意思有什么冲突阿。

不过，确实好像没有人提出D作为正确选项的。

再讨论......