ABC Corporation made the following disbursements during taxable year 2021: $10,000 interest mortgage loan. $2,000 interest on line of credit. $5,000 tax on real property. $3,000 interest on loan used to buy bonds of the Government of Puerto Rico. $11,500 in sales tax (SUT) paid when purchasing machinery produced in the state of Texas and delivered to the Corporation in Puerto Rico. The machinery has a useful life of 7 years. For taxable year 2021, determine the interest expense and the tax expense.