You've got to remember that capital gains and losses come from the sales of property whether the property is used in a business or not used in a business. So stuff like interest, net profit or loss would not be capital gains or losses. Example = sale of rental property would be a business capital gain or loss.....sale of stock usually is a nonbusiness capital gain or loss.
K-1 losses could be counted or not depending on which line they're on and whether you materially participate or not.
Take a look at the examples below the worksheet on the IRS Pub.
