For Purposes of the Business Interest Limitation, Adjusted Taxable Income

For purposes of the business interest limitation, adjusted taxable income is defined as taxable income allocable to the business computed without regard to which of the following:

A) interest income, depreciation, amortization, or depletion; interest expense; and net operating loss deductions.
B) 30 percent of revenue after deducting depreciation and interest expense.
C) Debt invested in the business.
D) interest income after deducting 30 percent of all deductible expenses.
E) None of the choices are correct.