Should I adjust my goal?

Our original and adjusted basis on each property falls in the $400s and the Cost Seg studies are being quoted in the mid-$2,000 range per property.

Persistence is key – it involves adjusting to market changes and overcoming difficulties with patience.

LLPA = Loan Level Price Adjustment 

@Scott Trench Thank you for your insights, this will help me adjust and take action. 

I just had a guest check in and the ceiling fan blade (less than a month old) fell off and hit him in the head (no injuries or anything) but they would like me to come take a look at it.  

The capital gains you would get from selling the property go back into the IRA tax free or tax deferred, depending on if the account was a Traditional or Roth and the only time you would incur taxes is if you took the money out of the qualified retirement account and took it into your personal name as a distribution.I would never own real estate inside of a retirement account.In your situation of transferring a certain percentage of the property itself instead of cash, you would need to pay a bunch of professionals on an annual basisA) $600+ for an appraiserB) $500+ for the title company to transfer ownershipC) $300+ for your accountant to properly adjust your taxable basis for the rental activity reported on your individual tax return.D) You risk your property taxes being reassessedYou also have to properly split each expense Furthermore, since you are not receiving cash, you would need to potentially find alternative methods to find cash to pay your tax liability.Yes, you are correct, depreciation is not needed/used within an IRA.

Minor adjustments to paint and decor.

Real estate is still one of the best investment , it is just for everything needs lot of adjustment.

Seems like a risky plan and if there is that much upside on the rent why not just adjust the rent yourself (doesn't need to be immediately if you're that afraid of losing tenants, just do it a little more tactfully, maybe make some small improvements or give them some more time to make it more agreeable) and keep the property?