. Martha is single and graduated from Ivy Tech in May of 2014. In January of 2015, she begins repaying her student loans and pays interest on the loans of $2,600 in 2015 and $1,200 in 2016. Her adjusted gross income in 2015 is $63,000 and is $80,000 in 2016. Martha can deduct student loan interest of

2015 2016

	a.	$- 0 - $-0-
	b.	$2,000 $1,200
	c.	$2,500 $1,200
	d.	$2,000 $-0-
	e.	$2,500 $-0-