May someone explain to me how to get the deductible education expenses in part b.)?:

Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $24,000 from Counti Bank and paid interest of $1,440. Lionel used the loan proceeds to pay his law school tuition. Calculate the amounts Lionel can deduct for higher education expenses and interest on higher education loans under the following circumstances

a.	Lionel's AGI before deducting interest on higher education loans is $50,000.

Deductible interest expense	$1,440
Deductible education expenses	$4,000

b.	Lionel's AGI before deducting interest on higher education loans is $74,000.

Deductible interest expense	$576
Deductible education expenses	?

c.	Lionel's AGI before deducting interest on higher education loans is $90,000. : (Leave no answer blank. Enter zero if applicable.)

Deductible interest expense	$0
Deductible education expenses	$0