For 2018 Joint Return Form 1040: TP owns 2 rental real estate property (2 schedules E). Property A was their principal residence until June 30, 2018 and was rented out for the rest of 2018. Property B was a rental property for many years. TP also had an interior design business on Schedule C. TP’s threshold is below $315,000.

Question #1: residential real estate property A: is excluded from rental real estate safe harbour rule under IRS Notice 2019-07 as it was used as a personal residence at any time during the year (2018). Therefore, no QBI deduction is available for property A. Is this correct?

Question #2: residential real estate property B: under the IRS Notice 2019-07, can TP satisfy the 250 hours or more rule based on the total hours spent on both property A and property B? or 250 hours spent on property B alone?

Question #3: Any sample statement of rental real estate safe harbor rule as required by Notice 2019-07?

Question #4: should TP rely on Notice 2019-07 or Rev Proc 2019-38?

Question #5: Interior design is not an SSTB and therefore TP can claim QBI (also TP is below the $315,000 threshold).

Thank you in advance for your time and attention.