Lionel is an unmarried law student at State University Law School, a quallied educational institution, This year Lione! borrowed $24.500 from County Bank and paid interest of $1.470. Lionel used the loan proceeds to pay his law school tultion. Calculate the amounts Lionel can deduct for interest on higher-education loans under the following circumstances: Note: Leave no answer blank. Enter zero If applicable. b. Lioners AGI before deducting interest on higher-education loans is $79,000. Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $24,500 from County Bank and paid interest of $1,470. 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: Note: Leove no onswer blank. Enter zero if applicable. c. Lloneis AGI before deducting interest on higher-education loans is $90,000