I review all potential charges with my owners, and we only collect the commission percentage on late fees.

I would say you only qualify for tax free gains on the percentage that was your primary.

My preferred money market is currently at virtually that same percentage as the cash flow.  

Besides I bet this guarantee is for a limited time (it's often for one year only), whereby the profit the developer makes on the sale of the properties is much bigger than the potential loss he would incur should the occupancy fall short of the promised percentage.

Mixed-use fairly simple need to ensure the percentage % of the commercial space versus residential is within guide lines. 

I love the world of finance and investing, have always had good returns percentage wise, but nothing life changing as I have never had the free capitol to go deep into any investment.

Is it just based on property appreciation alone and the hopes of mortgage percentages eventually lowering and slowly increasing rents?

The contact told me we should separate the 1099 income from s corp entity, that would already save us money.we should also give a percentage of our s corp as shares to our two daughters, that would also save us taxes.I also want to get into real estate investment to build passive income.  

In relation to the current FMV of the property, what is the percentage?

This is what the numbers work out to be on a large percentage of houses in the market right now.