All final answers, unless otherwise indicated, have been rounded to the nearest $10. Also, assume that each question is independent of any other question. please answer questions using tax rules in effect for the year 2021, but ignoring temporary Covid-10 related changes.

8. During the year, Dan Davis, a single taxpayer, pays $2,200 of interest on a qualified student loan. Assume that Dan has adjusted gross income of $65,000. What student loan interest deduction may Dan claim on his Form 1040 for the year? ABCD$2,5002,2001,1000 E None of the above 9. A contribution made to which of the listed entities is not deductible? A Boy Scouts of America B Oxford University, England C Virginia Commonwealth University D Society for the Prevention of Cruelty to Animals E All of the above are deductible