losses from rental activities with active but not material participation are subject to the passive activity loss rules. this means that if your adjusted gross income is $150K or less you can take up to $25K in rental real estate losses if AGI is more, then you get nothing. see form 8582.
the QB loss from the rental is offset against QB income from other sources. see 8995A schedule C and QBI component worksheets.
QBI computations are complicated. it can be limited, even $0, because taxable income is too high, QB income comes from a specified service activity and even the components of taxable income.
example joint taxable income $500K, QB Income - non rental $100K (no wages n, no qualified property), QB (loss) rental -25K.
net QBI $75K. QBI deduction $0 because taxable income exceeded the maximum
let's complicate it a little. the source of the QB Income also had $100K in
