For the year 2023, which taxpayers are not subject to the business interest deduction limitation?
1) Taxpayers with average annual gross during the prior three years less than a million dollars
2) Taxpayers with average annual gross during the prior three years equal to a million dollars
3) Taxpayers with average annual gross during the prior three years in excess of a million dollars
4) Taxpayers with average annual gross during the prior three years in excess of ten million dollars