d. How would your answers to parts (a) through (c) change if CL's adjusted taxable income was $4,000,000 (plus $150,000 of investment income), its average annual gross receipts for all prior tax years was $10,000,000 or less, and the interest expense amounts were $100,000 (investment) and $1,400,000 (business)? If average annual gross receipts do not exceed $fill in the blank 5f6eed01ff8307b_1 for the prior tax year, the business interest expense limitation apply, so all business interest