Please show calculations. Thanks.

In each of the following independent situations, determine how much, if any, qualifies as a deduction for AGI under 222 (targeted tuition and related expenses).

If an amount is zero, enter "0".

a. Lily is single and is employed as an architect. This year, she spent $4,100 in tuition to attend law school at night. Her MAGI is $64,000. How much is her deduction for AGI under 222 (qualified tuition and related expenses)? $

b. Liam is single and is employed as a pharmacist. During the year, he spent $2,400 ($2,100 for tuition and $300 for books) to take a course in herbal supplements at a local university. His MAGI is $81,000. How much is his deduction for AGI under 222 (qualified tuition and related expenses)? $

c. Hailey is married and is employed as a bookkeeper. She spends $5,200 for tuition and $900 for books and supplies in her pursuit of a bachelor's degree in accounting. Her MAGI is $40,000 on the separate return that she files. How much is her deduction for AGI under 222 (qualified tuition and related expenses)? $

d. John spends $6,500 of his savings for tuition to attend Carmine State College. John is claimed as a dependent by his parents. How much is his deduction for AGI under 222 (qualified tuition and related expenses)? $

e. How much, if any, of the preceding amounts not allowed under 222 might otherwise qualify as a deduction from AGI?

a. Lily: $ b. Liam: $ c. Hailey: $ d. John: $

Exhibit 11.2 Limitations for Targeted Tuition Deduction Filing Status Maximum Deduction Allowed Single Married MAGI Limit $ 65,000 130,000 $4,000 Single 65,001 to 2,000 80,000) Married 130,001 2,000 160,000 *No deduction is available if MAGI exceeds this amount