Please check your Modified Adjusted Gross Income (MAGI).
If your MAGI is $65,000 or less ($130,000 if married filing jointly), you may claim a maximum $4,000 deduction.
If your MAGI is between $65,001 and $80,000 ($130,001 and $160,000 if MFJ) may claim a maximum $2,000 deduction.
Above those limits, you cannot claim the deduction.
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