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Henry Graduated from the University of Maryland in 2014

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Henry graduated from the University of Maryland in 2014.In 2016,to take advantage of lower interest rates,he refinanced his qualified education loans with another qualified student loan.He is not a dependent on another person's tax return.Before AGI limits,what is the maximum deduction available to him for the $3,200 he paid for educational student loan interest in 2016?


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