I have a non-residential real estate business in which I materially participate in and qualify for the Qualified Business Income (QBI) deduction. I installed in a new $10,000.00 HVAC system from one of the properties in 2019. Turbo Tax says I have carry forward the Section 179 deduction because it exceeds my ordinary business income. I have no "ordinary business income" but have net rental estate income that exceeds the cost of the 179 property. Can I deduct the $10,000.00 section 179 deduction in 2019 or do I have to use the 39.0 year MM SL depreciation method? Thanks!
