) Brianna runs a small florist business which employees 5 individuals (treated as employees, not independent contractors). In 2020, she has Schedule C taxable income from the florist business of $75,000 and adjusted taxable income (ATI) of $50,000. For 2020, Briannas florist business does not generate any business interest income but incurred business interest expense of $2,000. a. (2 points) For 2020, please indicate how much business interest expense Brianna can claim as deductible for US federal income tax purposes, taking into consideration the recently enacted Cares Act. b. (2 points) Brianna advises her CPA that she is trying to improve her cash flow to deal with the financial distress caused by the Covid pandemic. She was told there was a favorable tax provision in the Cares Act related to an employers Social Security tax obligations for wages paid to its employees. Please briefly summarize this benefit and whether it would apply to Brianna.