Help needed with calculations. Business intetest deduction is not 3.9 or 8. Explain reasoning if possible!

FruAgro Company has average annual gross receipts of $52 million annually. This year, FruAgro earned $3 million of business interest income, incurred $8 million of business interest expense and has adjusted taxable income of $13million. Required: Compute FruAgro's current deduction for business interest and the amount of any business interest carryforward. Note: Enter your answers in dollars not in millions of dollars