In each of the following independent cases, determine the amount of business interest expense deduction and disallowed interest expense carryforward, if any.

1. Company A has ATI of $71,000 and business interest expense of $20,250.
2. Company B has ATI of $91,500, business interest expense of $35,750, and business interest income of $2,100.
3. Company C has taxable income of $50,800 which includes business interest expense of $60,400 and depreciation of $50,500.