FruAgro Company has average annual gross receipts of $30 million annually. This year, FruAgro earned $1 million of business interest income, incurred $7 million of business interest expense and has adjusted taxable income of $17 million. Required: Compute FruAgros current deduction for business interest and the amount of any business interest carryforward. (Enter your answers in dollars not in millions of dollars.)

a. business interest deduction:

b. business interest carryforward: