In 2017 through 2020, Tanisha, who is single, borrowed a total of $25,000 for higher education expenses on qualified education loans. In 2021, while still living at home and being claimed by her parents as a dependent, she began making payments on the loan. The first year’s interest on the loan was reported as $750 and her AGI for the year was less than $70,000. The amount that Toni can claim on her 2021 tax return is: 

a. $750.

b. $540.

c. $425.

d. $ 0.