Which of the following are true?

$1$ Point

When calculating return to equity, interest is considered an expense and is already included in the calculation of net income.

When calculating return to assets, you add interest back into the numerator because you are calculating return to farm equity and the bank and interest represents the return to the bank.

When calculating return to equity, you add interest back into the numerator because the numerator should include return to the entire farm operation.

You subtract family living withdrawal from the numerator when you calculate return to assets or equity because it is a return to the resources of labor and management that is not otherwise claimed.