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 $30,000 from County Bank and paid interest of $1,800. Lionel used the loan proceeds to pay his law school tuition. Calculate the amounts Lionel can deduct for higher education expenses and interest on higher-education loans under the following circumstances: (Leave no answer blank. Enter zero if applicable.) a. Lionel's AGI before deducting interest on higher-education loans is $50,000. Higher education expenses Interest deduction b. Lionel's AGI before deducting interest on higher-education loans is $79,000. Higher education expenses Interest deduction c. Lionel's AGI before deducting interest on higher education loans is $90,000. Higher education expenses Interest deduction