Tax Drill $-$ Section $222$

Complete the statements below regarding Section $222.$

Under $5222,$ a deduction $$ AGI is allowed for qualified tuition and related expenses involving higher education $($l$.$e$.,$ postsecondary$).$ The deduction is the lesser $,$ 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$:$4$