Lionel is an unmarried law student at State University Law School, a qualifled educational institution, This year Lionel borrowed $32,000 from County Bank and paid interest of $1,920. Lionel used the loan proceeds to pay his law school tultion. 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. a. Lionel's AGI before deducting interest on higher-education loans is $50,000. Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lione: borrowed $32,000 from County Bank and paid interest of $1,920. Lonel 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. b. Lionel's AGI before deducting interest on higher-education loans is $84,000. Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $32,000 from County Bank and paid interest of $1,920. Lonel 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. c. Llonel's AGI before deducting interest on higher-education loans is $90,000