A. Beth (age 34) and Max (age 32) are married. Beth earned $71,000 in salary and Max earned $73,000 salary in 2021. Beth paid $4,000 in interest on her student loan during the year. Beth and Max had no other income. What amount of the student loan interest is deductible?

• A. $4,000
• B. $333
• C. $2,500
• D. $0

B. Evan (age 33) and Erin (age 33) are both elementary school educators. Evan teaches 5^th grade and earned $55,000 in salary during 2021. Erin teaches 4^th grade and earned $55,000 in salary during 2021. Erin spent approximately $500 on class room supplies, while Evan spent approximately $125 on class room supplies. What is the amount of educator expenses that Evan and Erin can deduct in 2021?

• A. $625
• B. $0
• C. $375
• D. $250