Victor Is Single and Graduated from Wabash College in May

Victor is single and graduated from Wabash College in May of 2013. In January of 2014, he begins to repay his student loans. During the year he pays $1,500 of interest on the loans. His adjusted gross income for the year is $65,000. Victor can deduct student loan interest of

A) $ - 0 -
B) $ 800
C) $1,000
D) $1,200
E) $1,500