 you know, benefit or incentive from it would be the general idea. Also note that they usually apply it on the adjusted gross income, AGI, which is the income after the income minus the above the line deductions. So most of these phase outs are based on at least the starting point of an adjusted gross income type of number. Okay, so use lines two through four of the worksheet and these instructions to figure your modified adjusted gross income. Why does it say modified? Well, they typically start with the AGI and then they modify it from there. In part, you kind of have to consider this one because the deduction is an adjustment for income, meaning it's going to be an above the line deduction, which will have an impact on adjusted gross income. So we'll have a circular reference when we try to figure out this phase out thing if we don't make some kind of adjustment to the adjusted gross income. We'll talk more about that in the software example in a future presentation. So you or your spouse to file and jointly aren't claimed as a dependent on someone else's such as your parents 2023 tax return. So don't include any amount paid from a distribution of earnings made from a qualified tuition program that's a QTP after 2018. To the extent the earnings are treated as tax free because they were used to pay student loan interest use the worksheet and these instructions to figure your student loan interest deduction exception publication 970 instead of the worksheet and these instructions to figure your student loan interest deduction if you file form 2555 because that you might have foreign income in that case which often complicates the calculation or 4563 or you exclude income from sources within Puerto Rico. Alright, so let's get into then what is a qualified student loan?