However, Colorado Springs is quite similar in fundamentals to Utah so I’d say it most likely applies in your area.

Is that typical, anyone 18 years of age or older regardless if they were a child of the renting parrents, needs to apply?  

It's unclear if this is discoloration from an old leak that bled through the ceiling paint that was applied during the April renovation or truly an active slow leak somewhere.

This is because the special allowance is reduced to $0 since the modified adjusted gross income is over the $100,000 amount.There are several examples with different limitations in this publication - so I would read it to make sure which one applies to your situation..My guess is that your CPA is on point... but will let you be the judge.All the best!

Creating laws for the few bad actors and applying them to the majority will only create more problems.

I contacted the county that had sold the property and informed them of the unrecorded lien so that the overage funds could be applied to the DPW lien. 

Rent stabilized and rent controlled tenants may apply to DHCR to have an order issued reducing their rent obligation to $1 to maintain a possessory interest in the apartment until it become habitable again."

Typically, the 26% residential solar tax credit does not apply to investment property.

Another commonly made argument that doesn't apply to this strategy.  

I just sent it over to my attorney and will see if this applies to our situation.