Your brother's business obtained a 30-year amortized mortgage loan for $300,000 at a nominal annual rate of 7.0%, with 360 end-of-month payments. The firm can deduct the interest paid for tax purposes. What will the interest tax deduction be for Year 1? a. $20,903.46 b. $21,000.00 c. $19,169.71 d. $23,950.89 e. $3,047.43