There're several options, including 100% bonus depreciation in the 1st year.

Do I stay where I’m at and play it safe or take a swing a changing my career?

If you play around and wait for her to leave in two months, she may change her mind and decide to stay another two months.

There are other roles people can play in the deals that may be limited, yet the person can count the deal in their numbers because they are technically a GP in the deal. 

Go figure.Actually, the reason is that if you are not playing the game any more (ie - zero debt) that makes 'them' very nervous......

You could scale into a larger deal, get a preferred return with a lower risk profile, and possibly get bonus depreciation the first year as well.

You are being played.  

What qualifies for bonus depreciation deduction and do you always need to do a cost segregation?

The only real estate 'play' I see in much of the southern (and central) I-95 corridor is unimproved land where a change of use would add economic value.Disclosure: I have land holdings in some areas identified in this post. 

Assuming that you have a properly formed contract, the short answer is that they can refuse to perform, but there will be consequences.Those consequences normally play out in court, so it's not normally worth the cost to pursue it.