TP has 3 rental residential real estate and is claiming safe harbor rules under Rev Proc 19-38.

TP is completing Form 8995-A because the taxable income is over the threshold.

Does TP need to complete Schedule B of f 8995-A? Does TP need to aggregate when all the 3 rentals are residential property in order to meet Rev Proc 19-38?

Thanks for your time and comment.