Ok, if it's still sounding do-able, the next issue is that section 179 can't be used to create a business loss, so it would only reduce your taxes for the year if your rentals are operating as a taxable gain (but rentals are often at a tax loss thanks to depreciation).  

If my target would be low income residents, are there any grants, tax credits, or funds available to help me with the conversion? 

The 1031 exchange will indefinitely defer all tax on profit and all depreciation recapture.

A good real estate accountant can save you thousands of dollars by leveraging entity selection and formation, tax deductions, cost segregations, bonus depreciation and tax planning.I recommend finding an accountant who specializes in real estate taxation, business taxation, financial planning and tax planning.You may want to consider working with your accountant remotely to expand your options.I would also recommend looking for a accountant willing to work with you throughout the year.

The tax advantages of buying/holding gas stations are pretty great.Many of the components of gas stations including pumps, tanks, external parking areas, and other equipment are classified as either 5 or 15 year property so you can bonus depreciate a lot of it (minus the land value) and get significant deductions in year 1.With the 2025 bonus depreciation rate at 40%, a $1 million gas station acquisition could still lead to $100K+ in year 1 deductions depending on the specifics of your deal.

Retain a cash reserve to cover vacancies or downturns, and align with your long-term goals by consulting a financial advisor.

@Kevin Hoover, with certain types of entities it is possible to contribute property to and distribute property from that entity without triggering a tax event. 

.: Stessa isn't good for keeping track of tax deduction items.Stessa was designed to just look at P&L.

Low barrier to entry, low taxes, landlord friendly, and areas that appreciate + cash flow. 

Plus instead of just ranting on these forums have you consulted a securities attorney to review what you signed and invested in to see if there has been a violation..