However, it is clear you have an unusual partnership agreement so it is best to consult a CPA.On the other hand, real estate is not a liquid asset. 

Having said that, we try to time it with unusually high income (like selling stock or getting big bonus or a big spike in biz income).

It is not unusual for large corporate tenants to have a re agent negotiate their lease renewals and that agent expects to get paid a commission.

This seller credit for buyer side commission isn't unusual as it is exactly like seller contributions to buyer closing costs that have been done for years.Remember, you as a buyer can insist on a non-exclusive buyer representation or very short representation time period.

To me that means an account owned by a trust and that would be an unusual account in which to hold security deposits.When I had a SF property manager, they typically held the security deposits. 

But unusually for this time of the year, more Realtors see rising buyer demand in the next 3 months (13% → 16%).

@Rahel Ketema it is unusual for you to need to really demo the ceiling to install central heat/AC.

Selling them together at a 9% cap rate would likely be successful as 8 units are unusual and the price point ($775,000) makes them accessible and unique for someone with a smaller amount who is getting started in bigger buildings What made you interested in investing in this type of deal?

Selling them together at a 9% cap rate would likely be successful as 8 units are unusual and the price point ($775,000) makes them accessible and unique for someone with a smaller amount who is getting started in bigger buildings.

I believe that's why most title companies ask for an explanation if the dated date on the deed is unusually early than the recorded date and may refuse to rely on the recorded deed and require a new one to insure title.