In 2019, Nighthawk Corporation, a calendar year C corporation, has $4,900,000 of adjusted taxable income and $147,000 of business interest income. Nighthawk has no floor plan financing interest. The business interest expense for the year is $1,960,000. a. Assume that Nighthawk has average gross receipts for the prior three-year period of $40,000,000. Determine Nighthawk's current year deduction for business interest. $ b. Assume that Nighthawk has average gross receipts for the prior three-year period of $18,750,000. Determine Nighthawk's current year deduction for business interest