Client has active income from a K-1. Client also owns a strip mall and is electing to be a real estate professional. Client is trying to carry forward $200K in equipment  as section 179 to 2020 from this activity. However form 4562  will not carry forward the 179 because it adds all the income from all the activities. He will qualify if it is based on just the rental activity income

Is there a way to get the Section 179 carry forward to work without overriding the income limitation

Any help will be immensely appreciated