In fiscal year 2021, Corporation A, a company established in Saudi Arabia, paid 300 of interest expenses, gained 500 of interest income, and has a taxable income (excluding interest income and interest expenses) of 200. As a consequence, Corporation A will have to:

		amend its financial statements by reducing the interest expenses to 100
		make no downward tax adjustments in its tax return
		make a 300 downward tax adjustment in its tax return
		make a 300 upward tax adjustment in its tax return