In each of the following independent cases, determine the amount of business interest expense deduction and disallowed interest expense carryforward, if any. a. Company A has ATI of $70,000 and business interest expense of $20,000 . b. Company B has ATI of $90,000, business interest expense of $35,000 and business interest income of $2,000. Company C has taxable income of $50,000 which includes business interest expense of $60,000 and depreciation of $50,000.