These are not situations where you will pay a price down the road like not pulling permits for a kitchen/bath remodel.

I pay about $2500 a year for each of my partnership returns with my CPA regardless of whether it’s a $1M deal or a $5M deal.I would save the partnership conversation for if and when you are doing much bigger deals.

Is it better to sell, pay off mortgage and capital gains and take the cash to invest in another property or is it better to refi/ETO and take the cash to invest in another property?

I would suggest approaching the borrower on an accelerated pay out with an incentive.

That being said, I'm always an advocate for paying for mentorship to fast track your goals. 

The seller's LLC pays capital gains tax and depreciation recapture, while the buyer's LLC uses the purchase price as the new cost basis.

Speaking with the seller's agent, all the tenants are current on rents and pay rents on time.

She agreed to pay a $400/month pet fee on top of the $1,150 rent.

Withoutknowing the details I can not suggest which would be right to add on.Several you should pay attention to are:- Ordinance & Law: Provides additional building coverage to deal with rebuilding costIncreases due to changes in Zoning or Building laws- Personal Injury Liability: Libel, defamation of character, wrongful imprisonment, etc.

Be patient, it's going to pay off.