Interest as rental deductionon Schedule E

HI , I have a question about rental expense , we took a cash refinance on our primary home to buy a rental home , I read that I should take the interest on that cash refinance as a rental expense since it was 100 percent to buy the rental and can prove with tracing documentation

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Thats what I was reading as well, but there a many different opinions about this, its unclear to me in the publications. Is there any pub that clearly states this? Thank you