. Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $24,000 from County Bank and paid interest of $1,440. Lionel used the loan proceeds to pay his law school tuition. Calculate the amounts Lionel can deduct for interest on higher education loans under the following circumstances:

a. Lionels AGI before deducting interest on higher education loans is $50,000. b. Lionels AGI before deducting interest on higher education loans is $79,000. c. Lionels AGI before deducting interest on higher education loans is $90,000.