For $2023,$ MSU Corporation has $$500,000$ of adjusted taxable income, $$22,000$ of business interest income, and $$120,000$ of business interest expense. It has average annual gross receipts of more than $$29,000,000$ over the prior three taxable years.

a$.$ What is MSU's interest expense deduction for $2023?$

b$.$ How much interest expense can be deducted for $2023$ if MSU's adjusted taxable income is $$300,000?$

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