Martha Is Single and Graduated from Ivy Tech in May

Martha is single and graduated from Ivy Tech in May of 2013. In January of 2014, she begins repaying her student loans and pays interest on the loans of $2,600 in 2014 and $1,200 in 2015. Her adjusted gross income in 2014 is $63,000 and is $80,000 in 2015. Martha can deduct student loan interest of 2014 2015

A) $ - 0 - $ -0-
B) $2,000 $ 1,200
C) $2,500 $ 1,200
D) $2,000 $ -0-
E) $2,500 $ -0-