In 2013, Chara incurred a loan to pay for qualified higher education expenses for her 20-year-old daughter who was a dependent. In 2017, her  grand daughter graduated from college, moved away to start a new job, and ceased to be a dependent on Chara’s tax return. Chara started making payments on the loan in 2017. Without regard to any modified adjusted gross income limitations, is  Chara permitted to deduct interest on the loan?