求助！天山真题一道

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（A）

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

个人感觉E的表述更地道，且payment与purchase price、cost并列

A中直接使用amount，这种用法没有见过，常见的都是形如amount of the loan之类的用法

请问此题为什么选A，E错在哪里？

payment是没法borrowed的吧

而且for medical or educational expenses 有修饰home之嫌

平行结构，and后必为名词结构，排除BC。
A中，borrowed引导分词做定语修饰amount，没有问题；
D中，borrowed作为定语从句的部分修饰expenses，修饰对象改变，且that were结构属于累赘，可以省略，所以D错；
E与A的差别在于A用了to pay for结构，强调了目的，而E的for无法表达这种意思，所以E错。

另外对E的解释还有就是borrowed修饰payment逻辑错误，可以借钱，即A中的amount, 借payment则不妥。

borrow against可总结为：borrow sth (eg:some money) against sth (collateral)

against: in the opposite direction to the movement or flow of something
sailing against the wind
She dived down and swam out strongly against the current.
collateral [uncountable]: property or other goods that you promise to give someone if you cannot pay back the money they lend you