A$)$

The maximum deduction of $$2,500$ may be taken by a married taxpayer filing jointly with $$200,000$ of MAGI.

B$)$

The deduction may only be claimed by the taxpayer legally obligated to make the loan payments.

C$)$

The deduction may only be taken as an itemized deduction.

D$)$

The maximum deduction of $$5,000$ may be taken by a married taxpayer filing jointly with $$200,000$ of MAGI.