It has been our experience that such appliances usually fail within the warranty period (manufacturing defect) or failures from use occur  5-8+ years out.  

My negotiation play is to somewhat cancel out the discount given to my tenant for not using an agent from actual "real market value" with the appreciation that has occurred from the last appraisal.  

The manner in which either of those two things occur are pretty numerous.

Definitely a CPA question, but since the sale occurred in 2015, and your potential "sale" didn't occur in 2015, I'm guessing that sale stands on it's own.

I accidently posted on the wrong forum!

I got into real estate investing purely by accident!

Mentoring may occur organically and for free. 

Paying $110k (purchase price + rehab) for something you believe to have an ARV of only $95k with rental income that will barely pay (or, perhaps, slightly exceed) only the mortgage payment (that is, leave you no money for the other expenses) is a very large accident waiting to happen (actually, there will be no waiting for the accident - as soon as you close you'll be a cooked goose). 

What if you have a car accident and kill or seriously hurt someone?

It did not occur to me that anyone would do that.