If you have a home owned by a 5 member LLC and rented to the daughter/niece of the members as her primary residence at a rent less than FMV, where do you report the rent income on Form 1065-as rent income on form 8825 or on Schedule K? I know the expenses are not deductible with the exception of the property taxes which flow through to the members' Schedule A if they are able to deduct their share of those taxes. But where do you report the income?