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 $83,000 and business Interest expense of $23,250. b. Company B has ATI of $109,500, business Interest expense of $44,750, and business Interest Income of $3,300. c. Company C has taxable income of $60,400 which includes business Interest expense of $65,200 and depreciation of $56,500. a. Carryforward b. Carryforward c. Carryforward