Shellie, a single individual, received her Bachelor's degree in 2016, and took a job with a salary of $45,000 per year. In 2017, she began paying interest on qualified education loans. She was able to pay $1,500 in 2017. Which of the following statements is correct? a. Taxpayers are not allowed a deduction for education loan interest in 2017. b. If her income had been $60,000, the deductible amount would have been phased out. c. If her payment had been $3,000, only $2,000 would have been deductible in arriving at AGI and the $1,000 excess would have been treated as nondeductible consumer interest. d. The full $1,500 is deductible in arriving at adjusted gross income (AGI).