the deduction for dividends paid during the taxable year (as defined in section 561, but without regard to capital gain dividends) equals or exceeds the sum of—
(A)#
90 percent of its investment company taxable income for the taxable year determined without regard to subsection (b)(2)(D); and
(B)#
90 percent of the excess of (i) its interest income excludable from gross income under section 103(a) over (ii) its deductions disallowed under sections 265 and 171(a)(2), and