Taxpayer is fully employed in a non-real estate occupation. He also owns three rentals/condos, in which he collects the rents, hires repairmen, etc. (he is the property manager). He doesn't qualify for the 250 hour safe harbor. The rentals return a profit each year. Don’t his rentals qualify as a sec 162 trade or business for QBI purposes? He regularly and continuously manages the properties, and they return a profit.