Tam attended Brown University during 2017-2021. She lived at home and was claimed by her parents as a dependent during her entire education. She incurred education expenses of $6,000 during college, of which $600 was paid for by scholarships. To finance her education, she borrowed $5,000 through a federal student loan program and borrowed another $1,000 from a local lending institution for educational purposes. After graduation, she married and moved with her spouse to a distant city. In 2022, she incurred $500 of interest on the federal loans and $100 on the lending institution loan. She filed a joint return with her spouse showing modified AGI of $100,000. Required