Zach attended champion university during 2013–2017. he lived at home and was claimed by his parents as a deduction during his entire education. he incurred education expenses of $10,000 during college of which $2,000 was paid for by scholarships. to finance his education, he borrowed $7,000 through a federal student loan program and borrowed another $3,000 from a local lending institution for educational purposes. after graduation, he married and moved with his spouse to a distant city. in 2018 he incurred $700 of interest on the federal loans and $300 on the lending institution loan. he filed a joint return with his spouse showing modified agi of $128,000. what amount of student loan interest can zach and his spouse deduct in 2018, if any?

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.

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