I have 18 of the 24 units rented and I’m getting ready to open up the top floor (the last 6), which judging from how fast the others rented shouldn’t take long to fill up.

And it's not rocket science to sheetrock, floor and then re-trim. 

I've got a 2nd floor detached garage build i'm in the planning/permitting stages of here and looking for advice to see if any key features need added.It will have its separate entrance from main garage which will be utilized by main house STR for a game room eventually.

Thankfully the floor is in great condition.

The attached images show the attic's current condition.The room in the back is insulated and and would require finished flooring, heat, & paint (62 sqft above 7 ft height). 

I understand that pricing can vary from one tax professional to another, and I honestly expected $1,000 up to $1,600, but I had to scrape my Jaw off of the floor when I opened the email with my invoice to see that it was $3,000!

I'm running into hangups with code section R302.3.1 which seemingly requires not only the floor separating the units to be fire rated but all the walls below supporting that floor to be fire rated (ie all exterior walls and load bearing interior walls on the first floor), which may mean extremely expensive fire rated windows at the lower unit.  

Match the niche to the floor. 

New hardwood flooring throughout.

Quote from @V.G Jason: Quote from @Chris Seveney: @V.G JasonI saw today that 30% of jobs now in this country are federal government or government contractorsWe cannot live off trillions of dollar deficits every year - employment is actually negative this year without the government.People lose jobs = cannot pay homes = homes get sold at discount = reset appraisals / lending… You're not wrong, just the sold at discount part I think the floor is going to be higher than people think.