I have some people that are incorporating--the mom owns the restaurant building---the corp (a c corp) wants to pay just the property taxes on the property as rent to the mom---I am thinking since is way under FMV rental that the mom would have to show all of that rental as income and not be able to depreciate and the taxes would all be income to her---she does not plan to show any kind of loss on the rental. I'm not sure how to handle this. Input??