Yeah I guess I misspoke when I said passive income, as oil and gas royalties are not considered passive income, but I was just trying to indicate that it is not a working interest. They just receive income on the oil and gas extracted from the mineral rights they own. It is reported in Box 2 - Royalties. In the past we have just reported additional expenses such as legal fees, property tax on that land, etc. on Sch E since that is the only activity that the entity has and without that activity, they would not have had anything. But maybe we should be reporting it just under entity deductions?