Tax Drill $-$ Section $222$

Complete the statements below regarding Section $222.$

Under $5222,$ a deduction $$ AGI is allowed for qualified tuzion and related expenses involving Nigher educabion $.$ postsecondary$).$ The deduction is the $!$ of the qualifying amount spent or the maximum amount allowed by $5222.$

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$:$1$

MAGI of $$68,000$: $4$

MAGI of $$45,000$:$4$