Even with those small pieces of glass, the cleaners need to take care to get any dust or lint left behind after wiping them down.I use various size dining placemats as covers for the glass which keeps them looking good and from damage.

@Keetaek Hong  I think I would look at small SFH. 

I’ll be developing more and more and as such looking for a long term collaboration.

Quote from @Khalid Bryan: Hey, I love this question because it got me looking into cost segregation studies, and honestly, I’ve always just thought of it as breaking down expenses and depreciation—never really called it that fancy name.

Not sure if this is the sort of solution you're looking for but it's something that's worked for me.

What should I look for when evaluating the builder/developer?

I do feel like $6k is pretty high, so I’d look around and talk with other CPAs

If your brother is looking to invest in real estate largely from a tax reduction standpoint they should pay a qualified real estate tax strategist to review their specific situation and what may or may not work for them. 

I am looking to purchase my first real estate deal.

Hi Brad,It looks like you had lots of great answers already, but I wanted to chime in with my two cents.Using Traditional IRA funds for a down payment on a single-family home (SFH) investment property can be tricky because the IRS has specific rules regarding retirement accounts and real estate investments.