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Taxation: Why are certain pass-through items separately stat

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Could you please help me with the following accounting/taxation question?:

Why are certain pass-through items separately stated?

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This 288 word cited solution clearly explains why certain pass-through items are separately stated and provides some examples for better understanding. Additionally, this solution includes a complete list of reference sources for further investigation into the topic.

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In general, pass through items are separately stated when they are outside of the normal course of business. The following are two frequent examples:

Interest income is not required to operate a business and it is therefore separately stated and categorized as portfolio income rather than business income.

Charitable contributions are a second example of a separately stated expense because, again, they ...

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