In this question, you are to write down the conversion factors that are required to transform the solid arrows into the equivalent dotted arrow. You can either indicate your answer by marking labelled arrows on the diagram, or by writing down a formula, as in the example given below: 
Definitions:
Qualified Education Expenses
Expenditures for tuition and related educational costs that are necessary for enrollment at an eligible educational institution.
Student Loan Interest
The interest paid on a loan taken out to fund educational expenses, potentially deductible under certain conditions from your taxable income.
Modified AGI
An adjusted gross income figure used for specific tax calculations, modified by adding back certain deductions and exclusions.
Self-employment Tax
The tax self-employed individuals must pay to cover their Social Security and Medicare obligations.
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