this property is relatively newer (2003) and I wonder what can be known about the two items you mention?

In some cases, folks recognize losses that they can carry forward to offset future gains.

SFH's can carry more risk as you can quickly lose 100% of your revenue if a tenant stops paying, but they also generally come with more tenant stability.

Here’s an example of bonus depreciation.Here are some of the current trends that are highlighting the importance of a cost segregation study.Contract Logistics Expansion: Experiencing growth in contract logistic divisions leading to outsourced warehousing and distribution activities.Warehouse Technology Advancements: Integration of AI, robotics and IoT allows for operational efficiencies including reduced labor costs and improved safety.Warehouse Automation Growth: Significant growth signals a need for efficiencies and the adoption of new technology.Warehouse Space Expansion: There are ongoing developments in the warehouse space to help support the growing demand for infrastructure and warehouse space.Robotics and AI investments: There is a demand for faster throughput and immediate fulfillment which is causing investors to invest more into AI and robotics.Cost segregation becomes an even more critical tax strategy as there is an increase in investments in automation and technology as it frees up cash by creating additional tax savings.Some of the financial benefits that a warehouse investor can expect from a cost segregation study include:An increase in cash flow for automationImmediate tax savingsEnhanced warehouse property valueImproved warehouse ROI by reducing tax liabilities and increasing cash flow.There are many items that can be reclassified for accelerated depreciation through the use of a cost segregation study.

Just a few items that stood out reading your initial post. 

That page of the lease is what he sent me as my itemized list after move out as well.

The prices, on the surface, but have to understand the total carrying costs are higher then most other states.

Too many in your shoes focus all of their time and energy on preparing for the liability event and fail to address the items in their day to day business that can actually prevent liability exposure.

Add in $20,686 in carrying costs (10 months at $2,298), the all-in cost to date is $658,450.Phase 2 of the project is sub-divide the lot into three lots, and add new duplexes to each of the new lots.

Not an attorney or CPA so cannot help on those items.