Their income is 144,250.    Just wondering if it's the section below meaning that QBI ?   Wife purchased this home, they had new roof put on ( deprec)  and new furnishings ( deprec)    Purchased in November and  mid December had it open /adv for rentals.. First rental was for the new years weekend and they paid 12/30 and stayed 30th, 31st and 1st.   (so income came in for 2022)    Please help.