When determining whether a residential rental property owner can use the Section 199A qualified business income deduction (QBID) outside the safe harbor election under IRC Section 162 case law, all of the following are factors to consider EXCEPT:

The taxpayer's history of income or losses with respect to the activity.

The time and effort expended by the taxpayer in carrying on the activity.

The location of the rental property in regard to the taxpayer's residence.

The expertise of the taxpayer or the taxpayer's advisor.