Dascpa, I have also discussed this with fellow CPAs, including a good friend who is a top-notch CPA and EA. I agree with what you have said. One or two or three properties will usually not qualify you for qbi. After the coronavirus epidemic stops and all of the financial aid including the stimulus checks stop then I would bet that the IRS is going to get very strict because the government will have to bring in more Revenue since the Federal debt I believe is approximately 20 trillion ... Just my opinion ...