I've been researching and learning for several years.

Recapture typically happens only when you sell the property.If you use the property partly for personal use and partly as a rental in a given year, depreciation and other expenses must be prorated based on the number of days it was rented versus personal useBased on the current tax laws and regulations, once you've taken bonus depreciation on an asset, you cannot "capture" additional bonus depreciation on that same asset in future years, even if the rates increase.In the 2024 tax year, the rate for bonus depreciation is 60%.

I would like to get 1 LTR and 1 fix-n-flip done this year.

Niche buyers- I don't think you will find any buyers until you have proven it a success for 2 or 3 years. 

A FICO score requirement of 650 or higher, along with at least three years of consistent income that's 3X the monthly rent, are also a good ideas.

Over the years some exterior maintenance needed, soffit/facia repair/paint, rubber roof on porches, new boiler, new breaker, new washer/dryer/microwave, tree removed, porch rail replaced....

Now i'm planning on being around 85 units end-of-year.

Don't forget, you’re going to be out 10%+ in closing costs so you’ll walk with zero cash and pin your hopes on them paying you 20-30 years from now if that’s all they put down. 

Quote from @Eric Gerakos: Michael, why would you invest in UNSECURED note funds when you can buy notes SECURED by real estate that are currently paying 10% for 2 or 3 year interest only terms?

MM$ projects with 25% ROI monthly payouts - payback with 25% ROI within 5 years Invest and payback gets you 100% vested in 50% of MM life insurance policy Invest and reinvest (partner) gets you 100% vested in 100% of MM life insurance policy