1- Taxpayer and Wife are the sole stockholders of "X" Corporation
2- Taxpayer and Wife are 100% owners of "Y" Building
3- Taxpayer and Wife lease "Y" Building to "X" Corporation for $55,000 annually
4- "X" Corporation is responsible for all expenses incurred by "Y" Building
5- Since "X" Corporation and Taxpayer Wife are commonly controlled, does the $55,000 rent qualify for QBI?
2- Taxpayer and Wife are 100% owners of "Y" Building
3- Taxpayer and Wife lease "Y" Building to "X" Corporation for $55,000 annually
4- "X" Corporation is responsible for all expenses incurred by "Y" Building
5- Since "X" Corporation and Taxpayer Wife are commonly controlled, does the $55,000 rent qualify for QBI?