For starters, since 2018, taxpayers with qualified business income (including rental income) are eligible to take a tax deduction up to 20% of their QBI.

It can only exist if it's subsidized by the taxpayer. 

There is a $25k passive loss allowance for taxpayers that actively participate in a rental real estate activity if their modified AGI is less than $100k. 

The case specifically stated that the taxpayers used wife's calendar and receipts to reconstruct the time and entries on both spreadsheets for the first half of 2014, and that for the second half of 2014, the time entries came from a contemporaneous log wife maintained on her phone on which she entered the date, location, time and description of each task she performed.

Thanks Tony...with that 4k deduction how much that drop your tax payable?

You are stealing from tax-payers that work for a living.I can't believe you have the audacity to get on this forum and ask for investment advice when you can't even take care of yourself or your own mother. 

The goal is apparently to encourage taxpayers to over-withhold taxes from their paychecks.

Description of error:If Form 1040, 'PrimaryClaimAsDependentInd' is not checked, then the Primary SSN must not be the same as a Dependent SSN on another return.What needs to be done:This return was rejected by the IRS, because an exemption has been claimed for the taxpayer, but the taxpayer's SSN has already been entered as a dependent on another return.

IRC Sec 121 is a very taxpayer friendly section of the code. 

If the taxpayer does not redeem within 3 years, the investor can foreclose the lien and get clean title.