F, a foreign corporation, conducts a US real estate T or B through a branch. Fs books show the following:

Real estate Book value FMV

Foreign $80,000 $100,000

US $90,000 $100,000

Booked Liabilities Interest

Foreign $20,000 $1,000

US branch $40,000 $3,000

What is F's maximum US branch interest deduction?

Group of answer choices

$2,250.

$3,000.

$3,250.

$3,500.

None of the above.