Rodrigo graduated from the University of Maryland in 2016. In 2018, to take advantage of a lower interest rate program, 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 2018?

$2500

Explanation:

So, let us take each of the sentence given in the question one at a time. Thus, we have:

=>" Rodrigo graduated from the University of Maryland in 2016"

COMMENT: Although, the question did not specify whether he used loan to finance his university education from the first statement, it is obvious that he did.

=> "In 2018, to take advantage of a lower interest rate program, he refinanced his qualified education loans with another qualified student loan."

COMMENT: So, he has to take another loan.

=>'' He is not a dependent on another person's tax return.''

COMMENT: Because Rodrigo is not dependent on another person's tax return and the amount of interest paid is $3200, the he has the opportunity if getting a deduction up to $2500.

The tax deduction is a program under the adjustment to income program and it is for the deduction of up to $2500 from taxable income when one takes a student loan

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manifest functions are the recognized and intended consequences of any social pattern, while latent functions are those unrecognized and unintended consequences. to analyze the manifest functions of any social institution, we have to study its contribution to the continuation of a group, community, or society.