Here is a very helpful guide on scenarios in real estate regarding the 3.8% tax that is part of the Patient Protection & Affordable Care Act (also refered to as Obamacare). 

http://www.realtor.org/small_business_health_coverage.nsf/docfiles/government_affairs_invest_inc_tax_broch.pdf/$FILE/government_affairs_invest_inc_tax_broch.pdf