I have a partnership client who leases 3 gas stations and a plaza with multiple storefront units in it from a related party ( Family Partnership with different ownership).
They operate two of the gas stations, and sub-lease out the third gas station, part of one of the operated fuel stations, and the storefront units to unrelated parties.
All of the income and expenses are run thru the partnership.
The rental income is around 100k, and the gross income of the partnership is over 5 million. My question is do we consider the rentals de minimis/incidental, and include them in the QBI deduction? The hours rule is not met for the rentals by themselves.