Sidney is a psychiatrist. Four years ago, he purchased the building in which his office is located

Question:

Sidney is a psychiatrist. Four years ago, he purchased the building in which his office is located for $375,000. Sidney transfers ownership of the building to his daughter, Nora, and signs a leaseback agreement stipulating that he pay annual rent of $35,000 to Nora for the use of the building for his practice. What family tax-planning goal has this transaction achieved?