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:

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

c$.$ Lionel's AGI before deducting interest on higher$-$education loans is $$90,000.$