Suppose you want to buy a boat, but you know that interest paid on a boat loan is not tax deductible. Therefore, you take out a home equity loan, the interest on which is still tax deductible. This procedure is an example of

a. illegal tax avoidance
b. illegal tax evasion
c. legal tax avoidance
d. legal tax evasion
e. the answer cannot be determined from the information given

C