I have been aggregating multiple propeties for QBID, but the one I bought in 2020 I did not aggregate in 2020 on the main return. I understand aggregation cannot be amended. I am aware disaggregation is generally troublesome, but aggregatiing previously separate property, I am not sure. Is there a rule that a property can only be aggregated in the year of purchase? Thanks!
For example - property A,B were aggregated for 2019 and 2020. C was purchased in 2020 but was not aggregated in 2020 with A,B. Is it ok to to aggregate C with A,B for 2021 given that all rules of aggregation are satisfied?
