Now you can be in a situation where the property's income isn't covering the expenses - which puts you in a bind to be able to pay your bills and keep your properties running.  

And I maintain that IRS Publications are not an authority for anything and contain multiple errors.

. ■ Mortgage ( 20% down so no PMI ) ■ HOA■ Electricity ■ Gas ( None because new construction house has electric stove ) (Everything is electric )■ Water Bill ■ Camera Security system ■ internet ■ Lawn Care■ Regular Maintenance □ Will I need to pay for " Trash " ?

I think either @Bill B. or @Theresa Harris strategy would work.

I checked twilio billing and I'm running about $120/mo just to pay for the SMS traffic. 

They apply, but you are just subject to gift tax at that point, which does not actually result in a tax bill for you, but a reduction in your total giftable allowance which is ~13M dollars. 

She said, I was trying, working 2 or 3 jobs to pay the bills, but just couldn't.

Only trial and error can be the deciding factor – perhaps.

I recieved written confirmation from the Philadelphia Tax assessment office that the city was behind on issuing the  tax bills for new parcels but confirmed the new assessed values in an email and that the tax bills would be issued retroactive to the start of 2024.

Are you suggesting accountants never bill hourly or over sell clients on services?