Which of the following is NOT consistent with the definition of active business income for purposes of calculating the small business deduction? O A. Active business income excludes any income earned by a personal services business. O B. Active business income includes income earned from an adventure or concern in the nature of trade as well as property income earned by the corporation in the year. OC. Active business income excludes any income earned by a specified investment business. O D. Active business income includes income earned from an adventure or concern in the nature of trade as well as income earned that is incidental to the business