1098-E forms only allow one SSN.  It is legally possible that more than one individual is obligated to pay off the loan and that would not be reflected on the 1098-E.  If TP can produce a legal document showing that they are liable then they are entitled to the deduction.  I don't see this a lot but it's hypothetically possible.

See 1.121-1(b)(1) regs:

https://www.law.cornell.edu/cfr/text/26/1.221-1

"(1) Taxpayer must have a legal obligation to make interest payments. A taxpayer is entitled to a deduction under section 221 only if the taxpayer has a legal obligation to make interest payments under the terms of the qualified education loan."

In reality I agree with Terry, but I'll open the door for you just a crack in case you can fit through.

Rick