Hey CPA #1, got a question for you, please help ouu here ^^

Tap, a calendar - year S corporation, reported the following items of income and expense in the current year:
                                                    
Revenue $44,000                                                                          Operating expenses 20,000                                                                        Long-term capital loss 6,000                                                                Charitable contributions 1,000
Interest expense 4,000                                                                   

What is the amount of Tap's ordinary income?

a.     $13,000
b.     $19,000                                                                                c.     $20,000                                                                                d.     $24,000

The asnwer is C.

My question: why interest is included here in the ordinary income? I thought that it should be separately listed, just like the capital gain or loss, or dividend income 

it should be separately listed if it is investment interest expense. I think in this question it is assumed that it is business interest expense. I saw this question in my Wiley test bank.

thx guys~