“It might be true that the Taxpayer and the Husband has pooled their incomes and shared the household expenses including the interest payment on the Bank G Loan. However, the Taxpayer’s deposit of money into Husband’s Account is not equivalent to paying interest to Bank G. It is too far to say that the Appellant has ‘paid’the interest. Given the legal effect of the loan agreement is between the borrower and lender, it is the Husband who paid the interest to a financial institution, not the Taxpayer.”