@George4Tacks  thanks a lot your comments.

FYI, TP qualified more than 250 hours.

 I got mixed up between aggregration and netting.  The TP has a netting situation. Property A and B had net income but property C had a loss so TP needs to complete Sch C (not Sch B) of f8995-A.

Since all the 3 properties are rental real estate, I will combine all three into 1 rental real estate enterprise as per your comment. This is ok right?

0 Cheers