@xishuilianzi8 where are you getting $93,000 from?
1) take the total interest and divide it by the interest rate - THAT is the average loan balance.
that is an acceptable method per the IRS - see page 12 - bottom left
https://www.irs.gov/pub/irs-pdf/p936.pdf
be very careful with your results. While the mortgage on the original home was not subject to interest limitation - because it was less than $1,000,000 and you borrowed prior to 12/2017, the interest on the new mortgage is limited to the interest on the first $750,000 of debt. look at the worksheet on page 11.
I assume you did not cash out refinance on the mortgage related to the home now sold.
