The following statements about "adjusted ordinary gross income" $($AOGI$)$ are all true, except: 

a$.$If AOGI is less than twice adjusted rent, the rent is not PHCI.

b$.$AOGI is the base in the $60$ percent personal holding company income test.

c$.$AOGI is arrived at after excluding short and long$-$term gains, Section $1231$ gains, and deducting rent and royalty expenses, interest on tax refunds, judgment and condemnation awards, etc. d$.$Salaries are not deducted to get from Ordinary Gross Income $($OGI$)$ to AOGI.