$3-43$: Business Interest and Net Operating Loss Carryovers. Delta Corporation incurs a $$100,000$ NOL in $2024.$ In $2025,$ the corporation reports the following items:

Gross profit from operations: $$200,000$

Operating expenses other than interest expense: $$120,000$

Business Interest Expense: $$30,000$

Even though the numbers in this problem are small, assume that Delta does not qualify for the small business exemption from the net business interest limitation$.$

What is Delta$$s taxable income in $2025?$

What are Delta$$s carryovers to $2026?$