Which of the following statements accurately describes the availability of the deduction for interest paid on a qualified education loan in 2018?

The deduction can be claimed by a taxpayer who is claimed as a dependent on another taxpayer's return.

The deduction is available for interest paid on a loan only during the first 60 months of interest due under the loan.

The deduction is not available to married filing separate returns.

The maximum deduction is $5000.