Which of the following cannot be claimed as a tax deduction? Fred paid $100 of interest on his student loan When Amy's law firm re-located to another state, she had $10,000 of moving expenses that were not reimbursed by the law firm. Mark paid $100 of intereston his home equity loan which he had taken out to pay for repairs to the roof of his house When US Army Captain Smith was moved by the US Army to another military base, she had $20.000 in moving expenses that were not reimbursed by the US Army