1st home in MI paid in full, 2nd home in FL paying a large portion of the mortgage in a lump sum. Can she write off that mortgage pmt on the FL home

Income is social security and small pension, and bought a 2nd home, different State.  Lives in Home #1 8 months, and Home #2 4 months per year. (Neither is rented out.) Takes funds from IRA once per year to make one large payment against Home #2 mortgage.  Is that mortgage pmt deductible? if so, do I list purchase of new home?