USAco is a domestic corporation. USAco's only item of gross income is $100,000 from sales of widgets in the United States. Its only expense is a $60,000 interest payment to its parent, FORco, a country F corporation. The tax treaty between the U.S. and country F exempts interest payments from withholding tax. If USAco's debt to equity ratio exceeds 1.5 to 1, the amount of interest that USAco can deduct is:

		$50,000.
		$60,000.
		$10,000.
		$0.