Exam Question 11 of 50 Select the best answer. Which of the following items will not be included in the definition of investment income for purposes of computing the allowed investment interest deduction unless the trust makes a special election? O A. Qualified dividends O B. Interest on corporate bonds O C. Net short-term capital gains in excess of net long-term capital losses O D. o D. Income from a working interest in oil and gas where the taxpayer does not materally participate in the activity