In 2017, Ming incurred a loan to pay for qualified higher education expenses for her 20-year-old granddaughter who was a dependent. In 2021, her granddaughter graduated from college, moved away to start a new job, and ceased to be a dependent on Ming’s tax return. Ming started making payments on the loan in 2021. Without regard to any modified adjusted gross income limitations, is Ming permitted to deduct interest on the loan?