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@Camp1040 wrote:

If I am able to classify him as  real estate professional then TP would not be subject to the Net Investment Tax.

I'm just not being able to justify that the rental incoem and subsicuite sale are his ordinary course of a trade or business.

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He *IS* a Real Estate Professional for Passive Loss purposes.  Being a broker counts towards that.

https://www.irs.gov/publications/p925#en_US_2022_publink1000104592

With that being said, I'm entirely sure if that 'grouping' would make the rental a 'trade or business' for purposes of NIIT.