Shellie,a Single Individual,received Her Bachelor's Degree in 2012,and Took a Job

Shellie,a single individual,received her Bachelor's degree in 2012,and took a job with a salary of $45,000 per year.In 2013,she began paying interest on qualified education loans.She was able to pay
$1,500 in 2013.Which of the following statements is not correct?

A) The full $1,500 is deductible in arriving at adjusted gross income AGI) .
B) If her payment had been $3,000,only $2,500 would have been deductible in arriving at AGI and the $500 excess would have been treated as nondeductible consumer interest.
C) If her income had been $80,000,the deductible amount would have been phased out.
D) Taxpayers are not allowed a deduction for education loan interest in 2013.