This is a test of commonsense. Complete the next sentence:

How to deduct student loan interest 
Determine that your loan qualifies. 
You can only deduct interest paid if you took out the loan to cover educational expenses such as tuition, books and supplies, transportation, and room and board. 
Universities typically have a " sample student budget " on their website that lists the types of expenses that qualify.
You must use the proceeds from your student loan for these expenses. The loan also must have been disbursed within 90 days of the start or end of the academic period for which they were used.