Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $36,000 from County Bank and paid interest of $2,160. 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: (Leave no answer blank. Enter zero if applicable.) b. Lionel's AGI before deducting interest on higher-education loans is $79,000.