Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $36,500 from County Bank and paid interest of $2,190. Lionel used the loan proceeds to pay his law school tuition. Calculate the amounts Lionel can deduct for higher education expenses and interest on higher education loans under the following circumstances: (Leave no answer blank. Enter zero if applicable.) b. Lionel's Agi before deducting interest on higher education loans is $79,000 Higher education expenses intatest deduction c. Lionel's AGI before deducting interest on higher education loans is $90,000. Higher education expenses Interest deduction