LIonel is an unmarrled law student at State University Law School, a qualified educatIonal Instltution. This year LIonel borrowed $24,000 from County Bank and pald Interest of $1,440. 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. LIonel's AGI before deducting Interest on higher-education loans is $84,000. Answer is complete but not entirely correct