Carol is a successful physician who owns 100% of her incorporated medical practice. She and her husband, Dick are considering the purchase of a commercial office building, Carol will move her medical practice to the new location and rent space for an arm's length price. The rent income Carold and David receive will be available to absorb passive losses generated by other passive activities they own. The net effect of this arrangement is a reduction in their income tax liability. Will Carol and Dick's plan work? Why or why not?