What amount can Sandra deduct for her student loan interest adjustment if her MAGI is below the limits?

When considering the deduction for student loan interest, it's important to know the maximum amount that can be deducted. For most taxpayers, the maximum student loan interest deduction is $2,500 per year. This deduction is available to individuals whose Modified Adjusted Gross Income (MAGI) is below certain limits, allowing them to subtract the interest paid on qualified student loans from their taxable income.

Since Sandra's MAGI is below the specified threshold, she is eligible to claim the full deduction amount. The correct answer reflects the current guidelines that allow a maximum deduction of $2,500, which helps to reduce her taxable income and the amount of taxes owed.

Other amounts mentioned do not align with the established deduction limit for student loan interest. Therefore, the choice indicating $2,500 is the appropriate and accurate amount that Sandra can deduct, considering her qualifications.