Your solutions suggest they are mutually exclusive.

Reg. 1.280A-1(c)(2), which excepts from the definition of dwelling unit any portion of a unit used exclusively as a hotel, motel, inn, or similar establishment, seems to apply to the situation where a part of the primary residence is rented out.

Get experience and build my financial foundation or are they exclusive???

It may not even be exclusive to you, but your listing has to focus on that USP and sell the person browsing your listing on that USP through every description entry and your photos.(2) ensure the experience of the person booking your place matches up to what they were told in the listing and matches the price point.

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The annual gift tax exclusion is in the millions, so if they gift it to you, while a return will be required, no tax would be owed. 

It's worth noting that Pinellas Co. has similar costs as Orlando metro but might be a bit higher exclusively due to Gulf Coast Pinellas Co. being more hurricane prone than further inland Orange Co.

There's exclusions on everything and the company will do everything possible to drag their feet or otherwise avoid paying.

So I can see it and understand it, Knowing your client is exclusive or you are "on their team" always moves that persons needs/requests to the front of the line.Good luck in whatever you decide.

(Note: this exclusion applies to the gains accrued from an investment in an Opportunity Fund, not the original gains).