QBI Calculation for an S-corp.  Shareholder took a loan out of the company and pays the company interest on the loan.  It is included in income of the company.  I am required to subtract this interest income from income when calculating QBI.  I would think the same would hold true if the S corp bought back stock from a shareholder (different SH) and is paying interest on the installment sale.  This is an interest expense on the books but I would think I should add it back to income.  Thoughts?