Here's the scoop:
Under IRC section 163 (h)(2) a taxpayer may
deduct any qualified interest on a qualified residence,
which is defined as a principal residence and one
other residence owned by the taxpayer for purpose of
deductibility for the tax year. IRC section 163 (h)(3)
defines qualified residence interest as any interest
which is paid or accrued during the tax year on
acquisition or home equity indebtedness with respect
to any qualified residence of the taxpayer.
In accordance with IRC section 163 (h)(4), a boat will
be considered a qualified residence if it is one of the
two residences chosen by the taxpayer for purposes
of deductibility in the tax year as long as it provides
basic living accommodations such as sleeping space
(berth), a toilet (head), and cooking facilities (galley).
If the boat is chartered out, the taxpayer will have to
use the boat for personal purposes for either more
than 14 days or 10% of the number of days during the
year the boat was actually rented, in accordance with
IRC section 280A (d)(1).
Add the stove and it looks like you'd be all set.