Which of the following is a requirement for the space rental safe harbor? ​ The lease term must be at least six months The lease must specify the aggregate payment amount The lease must be for full-time use only The lease must be signed by both parties

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Which of the following is a requirement for the space rental safe harbor? ​

The lease term must be at least six months
The lease must specify the aggregate payment amount
The lease must be for full-time use only
The lease must be signed by both parties
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