In each of the following independent cases, determine the amount of business interest expense deduction and disallowed interest expense carryforward, if any. Required: a. Company A has ATI of $75,000 and business interest expense of $21,250. b. Company B has ATI of $97,500, business interest expense of $38,750, and business interest income of $2,500. c. Company C has taxable income of $54,000 which includes business interest expense of $62,000 and depreciation of $52,500. Amount a. Carryforward b. Carryforward C. Carryforward