Need assurance that this is correct.  Client has $31K in series EE savings bond that was cashed in 2023.  She put the funds in a college fund in her name.  She's not expecting to pay tax on this interest, but doing the 8815, her modified adi is $109K.  Directions say if single, magi has to be below $106,850.  Client upset because the $31K is being used in magi.  Am I right or am I doing something wrong.  Thanks.