This appears to be a 'transfer tax' instead of an income tax. 

This is tax free. 

My strategy incorporates asset protection measures like LLCs, specific trusts as well as professional property management to spread risk and ensure quality operations.As well as using tax codes to my benfiitSection 179, IRC Section 162, Cost Segregation and Bonus Depreciation and later 1031 them out for larger projects. 

https://www.biggerpockets.com/forums/51-tax-legal-issues-con...

Your actual property taxes alone on that will be over $10K a year in 2025 and don't forget about that supplement tax headed your way.I would suggest keeping the others and maybe changing to LTR if that will give you consistent cash flows.  

.💡 Tax AdvantagesThis is where my tax brain gets excited!

Sellers can avoid paying transfer taxes to the county, while buyers are spared from facing significant property tax increases.However, it's important to note that lenders typically only approve these loans for properties with five or more units.

I'd be happy to make connections over similar goals, and to learn about tax info for DC, great spots to buy, and trends for rentals.

You need to have the income and tax liability to support the depreciation.

So the question becomes based on their individual and personal tax situation what is the estimated tax burden they'd save?