Complete the statements below regarding Section 222. Under 222, a deduction for AGI is allowed for qualified tuition and related expenses involving higher education (i.e., postsecondary). The deduction is the greater of the qualifying amount spent or the maximum amount allowed by 222. What is the maximum amount allowed for a single taxpayer with the following MAGI? If an amount is zero, enter "0".

$ MAGI of $90,000:

$ MAGI of $68,000:

$ MAGI of $45,000: