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Birmingham Ltd . , a Hong Kong trading company, borrowed $ 1 0 , 0 0 0 , 0 0 0 from one of its

Birmingham Ltd., a Hong Kong trading company, borrowed $10,000,000 from one of its directors. During the current year, the company paid the director $500,000 in interest in relation to this loan.
How much of this $500,000 interest expense will Birmingham Ltd. be allowed to deduct for HK profits tax purposes?

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