I read lot for spot.
. . . The term "rents from real property" does not include income from the operation of a hotel but does include rents derived from a lease of the hotel itself. Similarly, income derived from the operation of a parking lot is not considered "rents from real property."
B. RENTS FROM REAL PROPERTY - RENDERING OF SERVICES
Here is another link.
[Edited 4/14/2022|12:00 PM PST]
@Carl
