In each of the following independent cases for tax year 2020, determine the amount of business interest expense deduction and disallowed interest expense carryforward, if any. 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. (For all requirements, leave no cells blank - be certain to enter "0" wherever required.)