As of December 31, 2020, Dom Co is the wholly-owned U.S. subsidiary of Abroad Co, a foreign corporation. Dom Co's income statement in millions of dollars, appears as follows: Income Statement Gross Profit 400 Administrative Expenses 300 Interest Expense 100 The interest expense of $100 is on a long-term note payable from Dom Co to Abroad Co, which is entitled to the benefits of a treaty that exempts interest from withholding tax. What is the maximum amount of interest that Dom Co may deduct on its return?