In the current year, Tern, Inc., a calendar year C corporation, has $9,000,000 of adjusted taxable income, $300,000 of business interest income, zero floor plan financing interest, and $3,200,000 million of business interest expense. Tern has average gross receipts for the prior three-year period of $45,000,000. Which of the following statements is correct about the treatment of Tern's business interest expense? Oa. Current year deduction of $2,790,000, carryback of $410,000. Ob. Current year deduction of $3,200,000. Oc. Current year deduction of $3,000,000, carryforward of $200,000. Od. Current year deduction of $2,790,000, carryforward of $410,000.