Shellie, a single individual, received her Bachelor$$s degree in $2022,$ and took a job with a salary of $$45,000$ per year. In $2023,$ she paid $$1,500$ of interest on qualified education loans. Which of the following statements is correct?

a$.$

The full $$1,500$ is deductible in arriving at adjusted gross income $($AGI$).$

b$.$

If her payment had been $$3,000,$ only $$2,000$ would have been deductible in arriving at AGI and the $$1,000$ excess would have been treated as nondeductible consumer interest.

c$.$

If her income had been $$65,000,$ the deductible amount would have been phased out.

d$.$

Taxpayers are not allowed a deduction for education loan interest in $2021.$