登录之后可查看解析

B is corrent. An individual is allowed to deduct up to $2,500 for interest on qualified education loans in arriving at AGI. The deduction is reduced by adjusted gross income in excess of specified levels and loan proceeds must have been used to pay for the qualified higher education expenses (e.g., tuition, fees, room, board) of the taxpayer, spouse, or a dependent (at the time the debt was incurred). The education expenses must relate to a period when the student was enrolled on at least a half-time basis. Married taxpayers must file a joint return to qualify for the deduction.
A is incorrect. Room and board are included in qualified expenses. 
C is incorrect. Married taxpayers must file jointly to qualify. 
D is incorrect. A student must be enrolled on at least a half-time basis.