In the current year, Tern, Inc., a calendar year C corporation, has $$9,000,000$ of adjusted taxable income, $$300,000$ of business interest income, zero floor plan financing interest, and $$3,200,000$ million of business interest expense. Tern has average gross receipts for the prior three$-$year period of $$45,000,000.$ Which of the following statements is correct about the treatment of Tern's business interest expense?

a$.$ Current year deduction of $$3,200,000,$

b$.$ Current year deduction of $$2,790,000,$ carryforward of $$410,000.$

c$.$ Current year deduction of $$2,790,000,$ carryback of $$410,000.$

d$.$ Current year deduction of $$3,000,000,$ carryforward of $$200,000.$