I buy $3,000,000 of gold and enter into a contract to sell the gold for $3,150,000 1 year and 1 month in the future. I borrow $3,000,000 to buy the gold, and I incur $100,000 of interest expense over the life of the transaction. I pay $80,000 of interest expense before 12/31/2020. I pay the $20,000 remainder at the end of the transaction in April of 2021. How much interest expense is deductible in 2020? 2021? How much gain/loss is