Do your clients qualified as Real Estate Professionals. 

• To be a real estate professional, a taxpayer must provide more than one-half of his or her total personal services in real property trades or businesses in which he or she materially participates and perform more than 750 hours of services during the tax year in real property trades or businesses. Ideally, taxpayers should prepare contemporaneous time logs that detail the services rendered.
• For purposes of determining whether a taxpayer is a real estate professional, the taxpayer's material participation is determined separately for each rental property, unless the taxpayer makes an election to treat all interests in rental real estate as a single rental real estate activity.