Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $33,000 from County Bank and paid interest of $1,980. 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.)

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

Higher education expenses 4,000

Interest deduction 1980

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

Higher education expenses _______

Interest deduction ______

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

Higher education expenses _______

Interest deduction ______