Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $31,500 from County Bank and paid interest of $1,890. 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: (Leave no answer blank. Enter zero if applicable.)

a. Lionel's AGI before deducting interest on higher-education loans is $50,000.

b. Lionel's AGI before deducting interest on higher-education loans is $79,000.