> The regulations provide three safe harbors that a business may use to meet this test. These safe harbors take into account any of the following: > - Whether

> The regulations provide three safe harbors that a business may use to meet this test. These safe harbors take into account any of the following: > - Whether at least half of the aggregate hours of services received by the business were performed in a QOZ; > - Whether at least half of the aggregate amounts that the business paid for services were for services performed in a QOZ; or > - Whether necessary tangible property and necessary business functions to earn the income were located in a QOZ. So "in" is flexible.