Please just answer part c of 3 and part b of 4 (conceptual, no math).

4. What percentage of returns have a student loan interest deduction (calculated based on all returns filed for that AGI level) for: a. Filers with AGI of $50,000 up to $75,000: 78410/548730=14.3% b. Why is the student loan interest deduction $0 for all returns with AGI of $200,000 or more? Click or tap here to enter text. 3. What percentage of returns have a state and local income tax refund included in income (calculated based on all returns filed for that AGI level) for: a. Filers with AGI of $1 up to $10,000: 3734/459330=.8% b. Filers with AGI of $100,000 up to $200,000: 338339/663030=51% What is likely driving that difference? Click or tap here to enter text. C. 4. What percentage of returns have a student loan interest deduction (calculated based on all returns filed for that AGI level) for: a. Filers with AGI of $50,000 up to $75,000: 78410/548730=14.3% b. Why is the student loan interest deduction $0 for all returns with AGI of $200,000 or more? Click or tap here to enter text. 3. What percentage of returns have a state and local income tax refund included in income (calculated based on all returns filed for that AGI level) for: a. Filers with AGI of $1 up to $10,000: 3734/459330=.8% b. Filers with AGI of $100,000 up to $200,000: 338339/663030=51% What is likely driving that difference? Click or tap here to enter text. C