There are no tax deductions for such gifts, however you have a $15k per recipient annual gift limit that avoids the chore of filing a gift tax return.

Overbuilding certain features can lead to diminishing returns, especially if they don’t resonate with local buyers.

What do you file for this "income overseas," do you file SChedule C self employed on your personal 1040 tax returns ?

Quote from @Kevin Akers: Quote from @Brittany Minocchi: Can you qualify full doc (meaning with employment history, income, DTI, tax returns)?

There's some connection you have to this person with money who is looking to invest it short term and collect an x% return. 

The Norada Capital promissory notes do offer a high rate of return (interest), but I would not classify them as "high risk" because of the higher interest rates.To correct your comment, they ARE backed by hard assets and collateral.

But if you are looking to buy and flip, you could see substantial returns.

@Daniel Reed, cost of money is killing good returns these days. 

• Investing in High-Cost Markets: The Bay Area is an expensive market, but we’re open to exploring out-of-state opportunities if they provide better returns.

I’m all for value-add and if you need to pull cash out to get another deal that makes a higher return then how much you pay for it, sure, but I think you would be better off selling it and starting over.