The answer is not 3.9 and 4.1. work and calculations completed would be so helpful if possible!

FruAgro Company has average annual gross receipts of $52 million annually. This year, FruAgro eamed $3 million of business interest income, incurred $8 million of business interest expense and has adjusted taxable income of $13 million. Required: Compute FruAgro's current deduction for business interest and the amount of any business interest carryforward. Note: Enter your answers in dollars not in millions of dollars