(Call it 20% federal and 5% state ($15k in income tax, plus the $45k in additional taxes you created.).

Quote from @Kyle Schachsieck: Thank you all for the information and additional resources!

As JD said, the tenant must list the landlord as "additional interest" on the policy.

In addition, I would give the tenant information about the local place that handles rental assistance programs.

Be careful about feeding additional capital into syndicates with short-term loan maturities if the only plan is to negotiate lender maturity extensions for another year. 

These are professionals with additional training and a stricter code of ethics.

Join your local real estate investors association for additional education and networking. 

In addition to what other said, because some landlords don't increase their rents every year.

Any business could do this with their services and the savings would certainly justify the additional effort.But if you take advantage of the new law, wouldn't the renter do the same?

Anyone dissing Jerry, or anyone else out there who is genuinely putting in the work and deserves every penny they EARNED - In addition to dropping gems that are unmatched in the industry are either under a rock, or don't know what they're talking about because they haven't put in 2 mins of the work to give the man a chance.