Mason Paid $4,100 of Interest on a Loan That Paid

Mason paid $4,100 of interest on a loan that paid tuition for him to attend a private university this year. How much of this payment can Mason deduct as interest expense on an educational loan if he files single and reports modified AGI of $90,000?

A) $4,100.
B) $4,000.
C) $2,667.
D) $2,000.
E) None of the abovE.The deduction is eliminated for modified AGI over $80,000 (2016) .