[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 $28,000 from County Bank and paid interest of $1,680. Lionel used the loan proceeds to pay his law school tuition. Calculate the amounts Lionel can deduct for interest on highereducation loans under the following circumstances: Note: Leave no answer blank. Enter zero if applicable. c. Lionel's AGI before deducting interest on higher-education loans is $90,000