Odell Is Single and Has an Adjusted Gross Income of $90,000

Odell is single and has an adjusted gross income of $90,000. Last year, he made $12,000 in student loan payments of which $10,940 went to the principal and $1,060 went to interest. With regard to his student loan, Odell will

A) be able to claim a deduction for $12,000.
B) be able to claim a deduction for $10,940.
C) be able to claim a deduction for $1,060.
D) not be able to claim a deduction for his student loan interest.