Under Section $163($j$),$ the limitation on business interest expense deductions for a company is generally restricted to which of the following?

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$30\%$ of the company$$s gross income plus any business interest income.

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$30\%$ of the company$$s adjusted taxable income $($ATI$)$ for the year, plus any business interest income.

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$30\%$ of the company$$s taxable income, plus any business interest income.

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$30\%$ of the company$$s adjusted gross income $($AGI$)$ for the year, plus any business interest income.

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none of these