Talk with a CPA but if this is your property, then I have no doubt you will qualify as a RE ProIn regards to Cost Segregation, this applies to your "non structural" items like carpets, appliances, floors, hardware packages, etc.

Once it is sold you just pay off the not on the land and the whole package is sold.

They have good food and damn good carrot cake.

Just food for thought. 

Aside from beer and food, I your expenses should be pretty minimal at UPT. 

,Some food for thought. - Mortgage credit inquiries are not a concern, nor do they have a "hard" impact on your credit.

In order to save in taxes can you sell both properties as a package deal but allocate more of the sales price towards the dollar store property that is eligible for capital gains?

I had a whole loan package done and on a secure linked google drive, and my building financials on the BP reports all in there.  

HELOCS are a portfolio product that a Big Box Bank (bbb) would offer where they would lend their own money as opposed to a MORTGAGE product where they can package, sell off the note and ultimately wipe their hands clean of any future possible risk.

learn about 1031 tax deferred exchangescomplete you financial package - 3 years tax returns P&L - real estate portfolio, credit scoreexpect to be rejected by lenders and other W-2 employees - qualify lenders, bankers, mortgage brokers - ask what products they have - see if you qualify for themlook at 20 buildings before offering on any - know the SF dollar cost - keep a journalmail lots of letters (be professional NO yellow childish communications) to owners of apartment buildingsUnderstand what a CAP rate is and how to get to it - fill out your  commercial APODVerify -verify - verify all financial data given you by sellers - sellers are liars (so are buyers) trust NO One!