Margin的利息是不是可以减税？

卷商如Fidelity Margin 年利息率大约11%；  

Margin interest is tax deductible if you itemize your deductions. In addition, you can’t deduct more margin interest than your net investment income. Therefore, you must receive net income when combining taxable interest, dividend payments, and short-term capital gains to receive a tax deduction for margin interest paid in the same tax year.