ionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel jorrowed $36,000 from County Bank and paid interest of $2,160. Lionel used the loan proceeds to pay his law chool tuition. Calculate the amounts Lionel can deduct for interest on higher-education loans under the following circumstances: Note: Leave no answer blank. Enter zero if applicable. lem 6-34 Part-b (Algo) lel's AGI before deducting interest on higher-education loans is $79,000