Can you please explain the answer?

43. The following statements about "adjusted ordinary gross income" {AGED are all true,except a. If ADGI is less than twice adjusted rent, the rent is not PHCI.h. AUG! is the base in the 6-H] percent personal holding company income test. c. AUG! is arrived at after excluding short and long-term gains, Section 1231gains, and deducting rent and royalty,r expenses, interest on tax refunds, judgment and condemnation awards, etc. d. Salaries are not deducted to get from Ordinary Gross Income {0G1} to ADGI