I rent a 4 plex, two are rented at market, two are rented below market due to rent control. How do I enter the below market rate rentals, or do I not enter them as below

[Carl]

Do not enter them as below FMV. YOu have a law, rule, regulation  or ordinance that "forces" you to keep the rent low. Therefore they are rented at FMV so as to comply with local legal requirements, and I'm sure that if required, you could prove that in a court of law.