Hello, thank you for your feedbacks.

About my doubt:

1. Section 1372(a) provides that, for purposes of applying the income tax provisions of the Code relating to employee fringe benefits, an S corporation shall be treated as a partnership, and any 2-percent shareholder of the S corporation shall be treated as a partner of such partnership. In short, more-than-two-percent shareholders are treated like partners in a partnership.
2. Qualified business use (Form 4562. Part V. Section A. Listed Property, line 26 y 27).

Generally, a qualified business use is any use in your trade or business. However, it does not include: the use of the property as compensation for services performed by a 5% owner or related person.