I've been at it for over 10 years and have adapted to the ever changing market.  

High level, there's a few different safe harbors out there that you can use to your benefit (or your detriment)...De Minimis Safe Harbor ("DMSH")....Safe Harbor for Small Taxpayers...Safe Harbor for Routine Maintenance.On the "other side", there's even an election to capitalize repair & maintenance costs.Absent the DMSH, one would apply the Betterment, Adaptation, & Restoration ("BAR") tests under the tangible property regs. 

I’ll describe my path and you will have to adapt it to your area / buying conditions:I think your best bet is to target a smaller property to start out.  

If you're struggling with adapting a value-add strategy to your properties, I highly recommend you take a new approach that has been very successful for us.There are many challenges to getting rent increases during a pandemic, but with some hard work and an innovative value-add strategy it’s quite possible.

You must take it for what it is and adapt as best you can.

This is straight up no demand or end user which requires a complete adaptive reuse strategy.

Tech companies will be very adaptable for telecommuting. 

Adapt and overcome.

It may take thousands of years of new evolution for our minds to adapt to modern times. 

Adapt to the situation.