CFD expenses, income and tax for a non trader

[im sparticus]

Hi all,

I have a cfd account that earns interest for cash and just wanted to know if the interest earned from cash can be offset against the capital loss of the cfd.

ie at the end of the year i have a mark to market debit of $10 and a cash interest credit of $10 do i pay tax on the $10 ??

also are long open interest debits and trading fees deducted directly off my gross taxible income