 then possibly you get a benefit by being able to deduct the interest on the loan, this time as an above the line deduction. To do that, you would have had to have a loan that qualifies as a student loan. So then the question of course comes up, what qualifies as a student loan? All right, so filing status is any status except married filing separately. Remember that married filing separately, usually the iris is skeptical of that filing status may limit deductions for it because they're skeptical that people will abuse the ability to file married or separate and take advantage of certain phase outs and what not. So your modified adjusted gross income AGI is less than $90,000 a single head of household or qualifying surviving spouse, 185,000 if married filing jointly. So we have an AGI limitation. Remember that when we think about AGI limitations, we're thinking about basically income limitations, the idea being well, if you get more income than that, or if you have a really high income, well then the degree that you got paid off, right? Because now you're getting a high income and you would think in that case you would be able to pay back the loans that you took, including the interest without basically a tax.