Please refer the next paragraphe
For most owners of self-rentals (i.e. owners of the business and the building in which it operates) meeting the safe-harbor requirements for a rental trade or business is almost impossible. For example, under the proposed safe harbor rules, a rental real estate enterprise may be treated as a trade or business for purposes of section 199A if at least 250 hours of services are performed each taxable year with respect to the enterprise.
Luckily, the final regulations include a provision that automatically raises self-rentals to the level of a section 162 trade or business. Solely for the purposes of section 199A, the rental of tangible property to a related trade or business is treated as rising to the level of a trade or business if the rental activity and the other trade or business are commonly controlled. Taxpayers must be aware, however, that the owner of the building must be an individual or a pass-through entity, a C corporation that owns the self-rental building is ineligible for this caveat. Essentially, if you own a business that pays rent to a rental property, which you also own, then you may be able to claim a section 199A deduction on that rental income.
