I could see hiring a PM once you move out after a few years.

Key Details of the 45L Tax Credit:The credit offers up to $2,000 per eligible unit for builders and developers of residential homes that meet specific energy efficiency criteria.To qualify, the units need to meet or exceed certain energy performance levels in comparison to the national model energy code (e.g., 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.

Then, if you can trend over time you'll want to see where the "path of progress" is going/moving and attempt to buy in that path of progress to gain some appreciation in the future.

@Emeka OkekeIt's great to see your commitment to learning and networking—those are key to success in real estate.

Not all investors have the experience or team to do the deal on their own, they need/want guidance to build their confidence so moving forward one day they can do it on their own. 

Possibly staying in a place for a year, possibly in a smaller unit and moving on and renting it out.

I'm currently in the market for a Tax Pro that can assist with my relatively basic returns and continue to assist with a tax strategy moving forward.

Use it as a learning experience as you move forward.

So I can move on to the next applicant at the same time.

Section 179 allows immediate expensing of assets, but the deduction is limited to your taxable business income.If your net business income (before the deduction) is only $16,962, then that’s the max you can claim in the current year—the rest carries forward to future years.The $18,308 total includes both this year’s deduction and carryover depreciation from last year’s furniture.Why This Matters for You:Your lender wants to see $19K on Line 13 as an add-back for cash flow purposes.Your CPA can’t legally put the full $19K if your business income limits the deduction.However, reclassifying some expenses (like moving office expenses into capital assets) could increase your taxable business income, allowing more Section 179 deduction this year.Discuss with your CPA about reclassifying expenses (e.g., reducing "office expenses") to allow more Section 179 depreciation.