Required information Problem 6-31 (LO 6-1) (Static) [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 $24,000 from County 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 interest on higher-education loans under the following circumstances: (Leave no answer blank. Enter zero if applicable.) Problem 6-31 Part-b (Static) b. Lionel's AGI before deducting interest on higher-education loans is $79,000. Intorost deduction Required information Problem 6-31 (LO 6-1) (Static) [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 $24,000 from County 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 interest on higher-education loans under the following circumstances: (Leave no answer blank. Enter zero if applicable.) Problem 6-31 Part-c (Static) c. Lionel's AGI before deducting interest on higher-education loans is $90,000. Interest deduction