What will be left of the security deposit if they feel they have no choice but to leave the property as is.

Now we chase dreams in a world redefined, Where rules once golden are left far behind. 

I agree with the "it depends" approach when it comes to determining reserves, but generally, it should align with the age and anticipated maintenance needs of the property.For example, we have a duplex built in 2003 with the original AC units and roof.

What your CPA is saying aligns with what I understand to be true.However, you are just at the start of your journey. 

Our current portfolio looks like this:LTR that is worth 150k with 65k of debt left on it at 3.65% on a 20 year loan - PITI = $785 per month - long term tenants paying $1650 per monthLTR that is valued at 110k with 45k of debt left on a 4%, 20 year loan - PITI = $583 per month - long term tenants paying $1550 per monthSTR that is valued at $275k with 155k of debt left on a 3.5%, 30 year loan - PITI = 1080 per month - brings in over 35k per year gross for the last three years.Would you do a cash out refinance on one of the properties to pull out some of the equity to pay off the $48k HELOC or would you sell one of the LTR properties to pay off the HELOC?

The good wholesalers will have experience, knowledge (provide accurate ARV estimates or at least close), integrity in putting together win-win transactions, and a list of actual real cash buyers ready to buy (or capital/ capital partners to close on the property themselves if they can't find a buyer), so that the seller isn't left in the lurch and harmed by having their property locked up by someone who doesn't actually have any buyers or a clue on how to sell the property, or any money to buy it.

My boss WILL NOT hire someone GOOD and I have 8 weeks left to train someone, completely over.  

House hacking can help convert STR to LTR, aligning with financial freedom and travel.

Depreciation for what is left after bonus depreciation, the building itself, is indeed prorated, however it's a relatively minor factor compared to bonus.And read this post please, since there could be other things not mentioned by influencers: https://www.biggerpockets.com/forums/51/topics/1122635-the-s... 

Quote from @Carlos Lopes: Gross income doesn't matter.This is the number most people post, and it's 92.7% useless.What you need is NET income, meaning the money left over after all expenses, and that should include a dollar amount for your personal time spent operating the business.