Under the 1986 tax law, interest payments on a
refinanced home loan are deductible only if the
amount of the loan does not exceed the purchase
price of the home, the cost of improvements, and any
additional amount borrowed against the home to pay
for medical or educational expenses.
(A) any additional amount borrowed against the
home to pay for medical or educational expenses
(B) borrowing any additional amount against the
home for payment of medical or educational
expenses
(C) also borrowing any additional amount against the
home to pay for medical or educational expenses
(D) any additional payment of medical or educational
expenses that were borrowed against the home
(E) any additional payment borrowed against the
home for medical or educational expenses

oa is A

i don't understand why D is wrong. i know this has to do with meaning of the sentence. please someone explain