Two individuals contributed money into an LLC and then put all of that money into another LLC that is building apartment buildings. In the first LLC, there's no activity other than to pay required fees and taxes to DOR and Secretary of State. They discuss the activity maybe 5 times a year with the other LLC, but that's literally all there is. This LLC also receives a K-1 from the apartment builder LLC. Should the expenses for fees and taxes for the first LLC (not the builder) be reported as portfolio expenses on Sch K, rather than as ordinary income/loss and line 14 of page 1 of 1065 form?