I have a client that owns one commercial building that she rents to an unrelated restaurant.  We report the activity (always net income) on her Schedule E.  I am confused about the conflicting opinions on if this activity qualifies for the QBI deduction.

The safe harbor threshold would be difficult to reach due to the 250 hour requirement.

Looking at tax cases - the Hazard Case seems to point to a single rental qualifying for the QBI deduction.

What are your thoughts?

-Tim