Another option to consider may be to offer referral bonuses as well to try to fill up vacancies even faster.

For years we've been selling rentals without paying anything but a small flat fee bonus to buyer Agents.

Generally there are three categories of multifamily investment properties – which will greatly determine your loan options.These three categories are based on the number of units at the property.2-4 Units: While these are “multifamily” properties in the sense that there are “multiple units” – you will generally have very similar options for financing to traditional residential loans on single family rentals – think the traditional 30-year fixed rate conventional option or DSCR Loans – and the coveted 20% down payment option too.

The mortgages and closing expense can be written off to eliminate the taxes as you want  Maybe she could also do a cost seg and take some bonus depreciation on top of all of this.

Wouldn’t put myself in either category.

However, the real estate investments still offer the potential for tax-deferred growth and, under certain conditions, the ability to carry forward unused passive losses to offset future passive income.The concept of depreciation and bonus depreciation is particularly advantageous in the early years of an investment, allowing for significant upfront deductions.

With a few affordable units to get the density bonus, we're in Complete Communities Tier 2 with a FAR of 8.0, so you could go up multiple stories. 

Such as splits, fees, and bonuses. 

You can find some good YouTube videos on the types of income and expense categories to use. 

Buying a 4+ bedrooms with a bonus room or flex rooms they’re able to charge from $650 to $750 per room including utilities.