Required information

Problem $6-34($LO $6-1)($Algo$)$

$[$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 $$36,000$ from County Bank and pald interest of $$2\mathrm{.}160.$ Lionel used the loan proceeds to pay his law school

tultion. Calculate the amounts Lionel can deduct for interest on higher$-$education loans under the following circumstances:

Note: Leave no answer blank. Enter zero If applicable.

Problem $6-34$ Part$-$c $($Algo$)$

c$.$ Lionel's AGI before deducting interest on Higher$-$education loans is $$100,000.$