Cassandra is $23$ year$-$old single taxpayer who lives at home with her parents Paul and Alexa to pay for college Cassandra took out a qualified student loan so in her name Paul and Alexa plan to claim Cassandra as a dependent on their $23$ tax return in $2023$ Cassandra paid interest on her student loan Cassandra's grandfather Leo paid one month of interest on Cassandra student loan who is eligible to claim the student loan deduction