Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel

borrowed $$34,500$ from County Bank and paid interest of $$2,070.$ 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:

Note: Leave no answer blank. Enter zero if applicable.

Problem $6-34$ Part$-$b $($Algo$)$

b$.$ Lionel's AGI before deducting interest on higher$-$education loans is $$89,000.$

Interest deduction