All of the following interest expenses are reported in Part II of Schedule C as "Mortgage" or "Other" interest EXCEPT:

A business loan used for ongoing operating expenses.

The mortgage on a factory buildingAll of the following interest expenses are reported in Part II of Schedule C as "Mortgage" or "Other" interest EXCEPT:

A business loan used for ongoing operating expenses.

The mortgage on a factory building.

The portion of home mortgage interest deductible as a home office expense.

A loan used to fund the purchase of a new storage facility..

The portion of home mortgage interest deductible as a home office expense.

A loan used to fund the purchase of a new storage facility.