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

borrowed $$27,000$ from County Bank and paid interest of $$1,620.$ 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.

b$.$ Lionel's AGI before deducting interest on higher$-$education loans is $$84,000.$