You have to think a little different because to me the entry is not intuitive but downloading from the CC and bank account and accepting and classifying each transaction forces you to include everything. 

Is there anyway to classify this as a flip?

Thanks for the feedback, apparently they decided to sublease themselves as I have been receiving calls today to the effect of "Hi, I saw your apartment listed in the classifieds, I was wondering if you could tell me the address, how much the rent is, and whether heat is included"!!  

Windows and drywall are now part of the building UOP and replacing them will likely be classified as an improvement to the building UOP and subsequently the cost is capitalized and depreciated.

Do more research on what it takes to reach or be classified as a 'dealer'.

Have you gone to the county assessors site to see what it is classified as?

They classified guys in the RE club as follows:1.

I've tried mls, classifieds and sending letters.

As far as buyers, you can get numbers off of any online classified ad, newspaper, bandit signs, your local REIA, Biggerpockets, etc.

Btw, based on your relationship with her and her role in your efforts, it sounds as if the IRS would classify her as an employee as opposed to an independent contractor.