If your losses exceed your gains, you have a net capital loss for the year.Offsetting Other Income: If your net capital losses exceed your capital gains, you can use the excess losses to offset other types of income, such as ordinary income from wages, self-employment income, or interest income.

Does anyone know which credit cards will report an authorized user to credit bureaus?

I couldn't build you something for $105/sqft but $200 plus site prep is excessive. 

Talk to the county taxing authority and a local real estate attorney/professional.

@Wayne Brooks your explanation is what I would expect but I keep reading on various lawyer web sites that the transfer tax is 7% of the current mortgage which for a 150k mortgage is 10,500, which is just nutz!

Back in our species earlier days, they were necessary for instant energy, but they are not needed as much in our modern world....yet we consume them in excess (well, most people do anyway)That old saying comes to mind - 'moderation in all things'.....and it applies particularly well to exercise and diet...

I always wonder who those authors are, what year was the book written, and from what tax jurisdiction.  

Plenty of info to google on the web.

This can help set your facility apart from standard self-storage options and attract a broader clientele.Citations:[1] https://www.brandbucket.com/name-ideas/storage-facility-busi...[2] https://www.brandroot.com/storage-business-name-generator[3] https://domatron.com/article/warehouse-name-ideas[4] https://brandongaille.com/30-catchy-storage-facility-busines...[5] https://www.selfstoragetalk.com/forum/general-self-storage-f...[6] https://www.constantcontact.com/blog/warehouse-names/[7] https://clearlyinventory.com/resources/inventory-basics/how-...[8] https://www.nichepursuits.com/storage-business-name-ideas/[9] https://namefatso.com/blog/storage-business-name-ideas[10] https://www.creativesafetysupply.com/articles/creating-an-ef...[11] https://www.datalinx.co.uk/blog/how-to-name-and-label-wareho...[12] https://www.starterstory.com/storage-locker-business-names[13] https://www.lawa.org/-/media/lawa-web/tenants411/file/dch201...[14] https://tritonstore.com.au/warehouse-rack-labelling-best-pra...[15] https://www.infopluscommerce.com/blog/warehouse-rack-labelin...[16] https://www.scanforce.com/blog/creating-a-warehouse-location...[17] https://www.linnworks.com/blog/warehouse-rack-labeling-ideas...[18] https://www.granitewms.com/news/warehouse-101-inventory-basi...[19] https://www.linkedin.com/advice/1/what-best-practices-naming...[20] https://www.reddit.com/r/editors/comments/7jd83a/what_do_you...Given your storage facility's location in Manteca, CA, and the diverse range of services you plan to offer, it's essential to choose a name that not only reflects the multifunctionality of your services but also resonates with the local community and potential customers.

. $40k seems excessive for this type of project.