In 2018, A Corp. had gross sales of $100,000,000 and business interest income of $20,000,000. A Corp. had deductible business expenses (other than interest) of $70,000,000 and business interest expense of $35,000,000. A Corp. has no depreciation in 2018. For tax purposes, what amount of A Corp.'s business interest expense deduction is disallowed in 2018