Reducing QBI for business acquisition interest?

https://www.thetaxadviser.com/issues/2020/mar/optimal-choice-entity-qbi-deduction/ says “

Overview of the QBI deduction

The QBI deduction is taken on the individual income tax return after the calculation of adjusted gross income, similar to itemized deductions or the standard deduction. An owner in a passthrough entity takes the deduction at the owner/partner/shareholder level rather than at the entity level. For an estate or trust, the deduction is taken either by the beneficiaries or by the entity itself if income is retained. The QBI deduction has no effect on the amount of income subject to self-employment tax.3

The first step in computing the deduction is determining the amount of QBI, which is the net amount of income (or loss) from any U.S. trade or business (including in Puerto Rico), other than one conducted by a C corporation or as an employee. QBI does not include investment items such as capital gains or losses, dividends, or interest income that is not properly allocable to a trade or business.4 QBI is also reduced by reasonable W-2 compensation to employees (including S corporation shareholder/employees) and by guaranteed payments to partners. In addition, QBI must be reduced by the deductible portion of the self-employment tax, the self-employed health insurance deduction, the self-employed retirement contribution deduction, unreimbursed partnership expenses, charitable contributions related to the business, and interest expense incurred to buy entity assets or an interest in the entity.5”