I have seen local CPA's claim they can help offset high W2's with short term rentals here in LA. Since LA has banned STR for more than 90 or 120 days, requires one to live in the property for 9 months or so and ADU's or guesthouses cannnot be used as STR, how does a host pass the Material Involvement test? It is not possible to drive to Big Bear or elsewhere two hours away each time a guest leaves my STR to pass the Material Involvement test.