In the current year, Cantaloupe Inc., a calendar year C corporation, has $9,100,000 of adjusted taxable income, $300,000 of business interest income, zero floor plan financing interest, and $3,150,000 of business interest expense. Cantaloupe Inc. has average gross receipts for the prior three-year period of $41 million. Which of the following statements is correct about the treatment of Cantaloupe Inc.'s business interest expense?

a. Current year deduction of $3,150,000

b. Current year deduction of $2,030,000; carryforward of $220,000.

c. Current year deduction of $2,820,000; carryforward of $330,000.

d. Current year deduction of $2,930,000; carryback of $220,000.

e. Current year deduction of $2,820,000; carryback of $330,000.