Leslie, Who Is Single, Finished Graduate School This Year and Began

Leslie, who is single, finished graduate school this year and began repaying her student loan. The proceeds of the loan were used to pay her qualified higher education expenses. She has not received any type of educational assistance or scholarships. The amount of interest paid during the year amounted to $3,800. What is the amount and classification of her student loan interest education deduction if her modified AGI is $40,000?

A) $2,500 from AGI
B) $2,500 for AGI
C) $3,800 from AGI
D) $3,800 for AGI