Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $\backslash (\backslash$$ $32,500\backslash )$ from County Bank and paid interest of $\backslash (\backslash$$ $1,950\backslash ).$ Lionel used the loan proceeds to pay his law school tuition. Calculate the amounts Lionel can deduct for interest on highereducation 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 $\backslash (\backslash$$ $79,000\backslash ).$