ment 5 a Saved Help Save & Exit Sub Check my work Required information [The following information applies to the questions displayed below.) Lionel is an unmarried law student at State University Law School, a qualified educational institution This year Lionel borrowed $32,500 from County Bank and paid Interest of $1,950. 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: (Leave no answer blank. Enter zero if applicable.) b. Lionel's AGI before deducting interest on higher education loans is $79,000. Interest deduction