I hunted around, and I don't believe there is (I believe this is separate from the 150K AGI limitation on taking passive losses against wage earning income).  

This puts things into perspective, although investing the $232,000 & earning 5% would likely involve more risk (i.e., investing in the stock market).  

IRR discounts your future earnings to the present using your personal cost of capital.

I'm pretty sure I wont be able to recoup the full rent amount I'm earning on the separate garage 1 bedroom apt but it may be enough to justify legalizing the property.I am strongly considering converting a unit at another property into a air bnb short term rental this Spring.

We're looking for a rental and the money is earning a whopping 1 percent in an Ally savings account.

Also, it's deemed to be earned income instead of a passive investment so you'll also be subject to ~15% self employment tax in addition to the income tax.

He had to be earning commission for at least 2 years minimum for his income to be considered for the loan application.

Build assets with asset monies...pay taxes with earned income. 

As my experience grows, the more I earn.

I hear all the time that passive income is subject to a lower taxation than what I make at my job (earned income), but how does one estimate what percentage that is?