NIIT - Sale of Passive Real Estate Investment

I wanted to check my understanding of Form 8960. Client sells real estate partnership interest, there is Section 751(a) gain on the sale of hot assets including unrecaptured 1250 gains and 1245 recapture income, plus capital gains on the transaction (there was another related thread on this one). My client is a passive investor, she has dementia and is in a nursing home.

My software (Drake) is subtracting out the Section 751(a) gain on the 1250/1245 income as gain from property not subject to NIIT. Given she was a passive investor, even if the real estate rental rises to the level of a business under Sect 162, this income is still subject to NIIT. Am I off on that statement?

You are correct, the gain should be subject to the 1411 tax

Do you have all the correct checkboxes marked in the software?

Do you have all the correct checkboxes marked in the software?

I have it marked "passive", but could be missing something. I'm wondering it converts it to non-passive given it's the final year of the partnership interest and the losses release, but doesn't adjust it on the NIIT. Either way, I appreciate the responses back to confirm what I was thinking.