This Year, Jong Paid $3,000 of Interest on a Qualified

This year, Jong paid $3,000 of interest on a qualified education loan. Jong files married filing joint and reports modified AGI of $142,000. What is Jong's deduction for interest expense on an educational loan?

A) $2,500
B) $3,000
C) $1,500
D) $1,000
E) None of the above.