Square footage is roughly 1600 sqft.Could use minor cosmetic rehab on the outside to make it look pretty, inside is brand new however. 

I'm involved in too many things, but that's what happens when you have a family and kids to support.

And this does not even involve business or real estate!

Interestingly, the records do include the downstairs space as part of the livable square footage.

Are there going to be banks involved, creative seller financing or all cash? 

A business for tax intentions is defined in code section 162-and is basically the continuous and ongoing involvement for profit. 

., the 2006 or 2009 IECC — International Energy Conservation Code).Cost Considerations for a 90-unit or 112-unit Project:The actual cost of qualifying for the 45L tax credit depends on various factors, including:Energy Efficiency Compliance: The primary cost will come from ensuring that each unit meets the required energy efficiency standards, which typically involve energy modeling, certification from third-party energy raters, and potentially upgrading insulation, HVAC systems, windows, and other components of the building to meet the necessary performance levels.Energy Modeling: Typically, you'll need to pay for an energy consultant or engineer to model the building's energy performance and ensure it qualifies for the credit.

Anything involving a service animal and ADA should be directly consulting an attorney on the matter as every case is different. 

Continually communicate clearly with all parties involved to make sure that expectations are as close to realistic timelines as possible.

Whether it's considered an arm's length transaction is debatable, but it's not illegal.Move forward with the sale and ensure full transparency with all involved parties, including your CPA.