For purposes of calculating the small business deduction, interest income can never be included in active business income. Question content area bottom Part 1 A. False, interest income is always considered active business income. B. False, all income earned by the business is considered active business income. C. False, certain income that is not directly linked to the active business, like interest income, is still considered active business income as long as there is some connection to the business. D. True, interest income is never included in active business income