Sales$180 million Interest income ..................................................... $6 million Interest expense [paid to Wheeloo) .................. ($60 million] Depreciation expense.........-...................-.........($30 million] Other operating expenses ................................. g81 million} Taxable income ............................................. $15 million Assume the U.S. corporate tax rate is 35%, and that the applicable tax treaty exempts Wheelco's interest income from U.S. withholding tax. Compute Wheely's interest expense deduction