USAco a domestic corporation is the wholly-owned U.S. subsidiary of FORco a fore

USAco a domestic corporation is the wholly-owned U.S. subsidiary of FORco a foreign corporation. The U.S.-Country F tax treaty exempts interest payments from withholding taxes. USAcos financial statements appear as follows:BALANCE SHEETAssets Liabilities & Owners EquityCash $100Receivables $500Notes Payable $400Owners Equity $200INCOME STATEMENTGross Income $500Administrative Expenses $350Interest Expense $100The interest expense of $100 arises from a notes payable from USAco to FORco.What is the maximum amount of interest USAco may deduct on its U.S. return