I am guessing on the tax piece, not trying to sidestep the IRS but rather massage the partnership in order to maximize for both, since one partner is getting all of the tax benefit could the profit for the other partner become a draw of sorts?  

However, many upscale cities are also pushing back against massage parlors and nails salons. 

Some ideas for that, insurance agent, tax preparer, hair dresser, bridal shop, massage, tattoo.

But, even assuming it is accurate, your other numbers seem like they've been massaged to make this work, which is never a good first step.

Not necessarily much, but there will be some post-purchase repairs, vetting of applicants, and ongoing maintenance and tenant massaging. 

I don't speak to him directly but he leaves a massage on my VM that sounds a little pissy to be honest with you.

In Cheyenne we get a lot of long stay guests in the form of  physical therapy and dental students doing practicals for a couple months, people in town for the legislative sessions, retired hockey team parents and military transfers arriving before their family's. 

(group therapy feel free to get it off your chest)What has your contractor done right? 

I have some information for you, send me a massage 

You have to massage it a bit, as the calculator thinks you are buying a property, but just enter your details.