Remember it may just be long term capital gains Tax if the Ira is holding it for more than a year. 

Another thing to keep in mind in this environment is that you might also want to factor in higher numbers for vacancy, because depending on your tenant market it might be longer before you find someone to move in!

Present it as just a way you do business and you won't get any push back.If a tenant needs some explanation on why it is necessary just tell them that your property insurance does not protect their belongings and for the cost it is really a no brainer for them.

Sellers are in a unique situation because the main asset in the transaction belongs to them.

It doesn't matter who is represented by whom the commission split is what it is, it belongs to the licensed brokers/agent in the transaction. 

They have a key to the property and all their belongings inside.

as a new agent you need to decide where you will hang your license,(broker), you dont work on your own, part of the idea is than an experienced agent will over see you and help you work,there are many companies out there, interview with a few, let them talk, most would rather hear themselves anyway, steer clear of more independents that boast letting you keep more, not for newbees, i started out with national chains till going to remax after many years, the chains will will have additional training for you, I also mentored two other agents after hitting elite status on nationals, be ready to give some of commission for mentoring, dont volunteer it up front, you will have many fees to pay starting out, sometimes you can also be an assistant to a major agent too, you will list thru a multiple listing service that other agents used to find houses, public too, they cost also for membership, on your own you cant list on craigs and do open houses, there are some who only list and some who only sell, and some inbetween, if you are lucky enough to get both sides, suggest you get someone else to take buyers side for transaction if you have iron clad relationship, or stay neutral, some list only to take buyers elsewhere, one house one sale, one house many buyers, what ever you do stay intouch with listings, plus with national agency lots of experience, lots of ads, national website, referrals,traing avail if you got in this to work from home and make a large commission right away you got sold, fees will eat you up, sales take time, money and experience, some get in it to buy their own, that is an option too, do lots of phone time, stay friendly with all in office, avoid politics of all kinds, do rentals to pay the fees, they can  turn into buyers, expect to make first listing within 3-6 months, sale 6 months, till up to speed, my standard was 2 of each a month, some more some less depend on season, can tell you stories.... doing floor time once had buyer walk in, said wanted to spend no more than 2, turns out was million, no one wanted to do floor time, also my first listing was a real frank loyd wright home, other agents would me give their rental lookers, be willing for all, I worked in area of NJ where a famous golf course is, was one of few that belonged to all 3 mls, so had advantage, a $1500 corp rental relocation will some day buy, get to know the relo person, we used to give nice gifts to clients, make it something they will see everyday not flowers or candy

Did the vehicle belong to the unit that had the back-up or someone else?

By fool proof, its basically apartments without the people, you have a unit that's full of items, without running toilets, leaky faucets, without tenant headaches, statistics show most people stay 12 months business stay 24 months on average, the best part is most people do not visit their belongings.

Draws/Distribution that does not belong in any of the above (Equity)