But the rental too does have to meet the "active conduct of a trade or business" threshold, which does mean you wouldn't qualify to use section 179 if you have a rental that is managed entirely by someone else and you aren't at least overseeing it and making decisions about the management of it.I mostly disagree with the reply suggesting that you need to have an LLC to take the section 179 deduction. 

If she wants paid for canceled appointments, then I would suggest you look for a new cleaner.My policy is to keep all funds if the guests cancels within two weeks of their stay, unless I'm able to rent to someone else for the same period/rate.

I was being factious with the suggestion that PP folks would run up to the high desert they are more likely to go out to La quinta and one of the many private clubs there which will have housing to their standards ..  

You all must agree to the same thing or else you will just end up fighting about what to do.Since your mom doesn't have it in a living trust, I suggest you do that right away.

I am open to hear any suggestion or advice to make better investment decisions and get more tax benefits like setting up an LLC .

I suggest using a service like Mayistay.

Just a suggestion ...

I'm just suggesting you be well informed:I loved reading Robert Kiyosaki's "Rich Dad Poor Dad"... it was extremely informative and eye opening... albeit told in a bit of a crazy way.  

I'd also suggest self-managing your first property to maximize cash flow and learn by doing for any future investments.

From flooding in the Midwest to bomb cyclones on the East Coast, drought in California, the weakened Gulf Stream winds…. all were suggested as risks years ago.i can’t remember 100 mph Santa Ana wind speeds in the 80s, 90s, or 2000s.