IRS Publication 590 is a good resource to examine these items as well. 

Also use Placer.ai stats to compare both properties, local demographics, median income etcOur experience on the lending side is that if gross sales are consistent over last 3-years, under writers will consider this incomeI would definitely consider option-1 based on tenants sales, NOI and how stable the restaurant is running.

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Or questions about the market, visitor stats, comp set?

Hey everyone,I was wondering if anyone has taken a course for the Builder/Contractor License Exam in Michigan?

Have you examined your "value-proposition" for a tenant?

I suggest examining that carefully.

Just dealt with this for a project that required pre-review by both historical commission and city planning commission...took 3 months of submissions before the plans even got to the L&I plans examiner for the first time.  

Perhaps the better place to start is by examining your existing portfolio.