Client MFJ, AGI around $100,000. Wife single LLC schedule C, eyelash/beauty salon. Bought commercial building with apartment jointly w/husband. 2400 sq. ft. total, 900 sq. ft. commercial. Plans on living in apartment, and making the 900 sq. ft. her salon. in past I would have her pay husband rent, and take 1/2 as expense. Husband would claim 1/2 as income on schedule E with all allowed expenses. That would save wife on SE taxes. Along comes 199-A, 20% off income. My plan no longer saves. Maybe home office ??  Would greatly appreciate any thoughts from you pros out there. Thanks