Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $34,500 from County Bank and pald interest of $2,070. Llonel 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 lf epplicable. b. Lionel's AGI before deducting interest on highereducation loans is $79,000