is mortgage interest paid on a vacant lot deductible, no intended purpose yet,

[sjd18]

i purchased a vacant lot, land only, no buildings. No intended purpose yet.

Owner took a seller buyback mortgage set up when we went to settlement.

Is the mortgage interest I pay the previous owner deductible to me?

If so, where is this entered in Turbo tax?

It is not my second home, only land.

I assume they have to declare the P&I I pay them as income, correct?

State  of Maryland in 2024.

[MaryK4]

No, the interest is most likely not deductible.