In each of the following independent cases for tax year 2022, determine the amount of business interest expense deduction and disallowed interest expense carryforward, if any. Assume that average annual gross receipts exceed $27 million. Required: Company A has ATI of $70,000 and business interest expense of $20,000. Company B has ATI of $90,000, business interest expense of $50,000, and business interest income of $2,000. Company C has taxable income of $50,000 which includes business interest expense of $90,000 and depreciation of $20,000.