One of the stocks I own is actually a limited partnership, and they will likely have unrelated business taxable income this year. If a company that specializes in chemical products makes unrelated income, even an IRA holder needs to pay tax on it. I suppose that makes sense, normally.
I looked at their quarterly report, and the unrelated business income.. is probably from making personal protective equipment (PPE). I wonder if Congress has made an exception for this case. Otherwise the income from trying to save lives in a pandemic is being singled out for taxation. That strikes me as wrong, but it could be a corner case Congress hasn't even considered.