They are going to be making every decision that affects your profitability and if or when you get your money back.  

Nurturing Leads: Brand awareness efforts often help nurture leads generated by direct marketing, keeping your brand top-of-mind for future transactions.Focusing on brand awareness establishes credibility, while lead generation ensures steady business by bringing in potential clients who are ready to make real estate decisions.

Is this a decision about one or the other - either write off the old roof OR depreciate the new roof? 

Like a lot of new investors you are probably feeling pressure to acquire real estate which can unfortunately lead to bad investment decisions.

This was not a goodbusiness decision, but I hoped I was doing the right thing.

@Natalie Johnstone My former employer who was a privately traded company that owned over a billion dollars of real estate and had an ancillary management business with revenues that exceeded $100M annually would sometimes form entities in Delaware because business cases are tried in front of a judge w/o a Jury and case law that's applied to decisions is very well developed in the State.

I was incorrect.

Are these the numbers you use, or what am I doing incorrectly?  

I’m sure this is an emotional decision and without knowing your particular financial situation or your mom’s I’m cautious to give too much opinion.

Additionally, you'll be making a lot of decisions on the plans today that will drastically affect the cost of your build later, so get a GC lined up now that you can run questions past like gas in the building or all electric, if it's a duplex how do I get away with no house meter for the electric so I only have two meters and not a house meter you have to pay for, etc.