We have fixed multiple areas of the house including electrical, plumbing, added washers and dryers, added solar powered security lights, built an office, built a patio which increased the value of the house.

For ordinary renters, absolutely.

They're getting all appliances, an extra fridge, and a huge patio add on and the best lawn in the neighborhood.

I pressure washed off the black moss on the brick in the back of the house and back patio along with all other concrete surfaces which made it look new.

For example: The following personal property shall be conveyed by Bill of Sale for the property known as __________________Then list what is included in the sale (this can be done during your due diligence period, but to be signed at closing by both buyer and seller)The mobile homes: Cavco 14x64 Model XXX, office equipment like the computer, printer, desks, file cabinets, landscaping equipment like: John Deere Serial/Model XXX, EZ Go Golf Cart Model XXX, landscaping tools and equipment, stoves, fridges, freezers, patio and dining hall furniture, etc. 

What do you think is the best way to replace this patio? 

The paver patio slopes towards the house by design (they put the drains a few feet in front of the house)!

This is a perfect use case for Ikea patio tiles.

However, you may want to speak with an attorney regardless.From a tax perspective, wholesaling generates ordinary income and you may benefit by having an S-corp setup.Reach out to your CPA for more guidance.Best of luck!

I spoke with an accountant and he said I will be taxed on this rental income as ordinary income because i am collecting the money under my name and not a business entity so I cannot make any deductions or write offs.