My biggest concern with cost seg studies that produce a large rebate is does that flag for audit.

I'd bet any local University has classes applicable to commercial RE investing and management, audit the course instead of attending for a grade, much cheaper

We had to bring on an energy audit firm to test and certify the work before and after construction.Beyond the planning, permitting, and historic reviews, the rest of the project runs as any major renovation projects.

Instead, I would pour through VRBO listings and audit calendars and rates to get you a picture you can feel comfortable with. 

Quote from @Michael Plaks: Quote from @Kory Reynolds: For my clients real estate businesses they pay between $4,000 and $650k purely for tax prep and tax consulting, Tell'm I can do it for $645k  ;) Do you want the audit work too?

While separate accounts sure helps with the audit trail, it's not necessary if you note the reason for a a deposit and withdrawal on the drafts or "source" document. 

Audit expenses and cut the fat.

As far as Baltimore, the city has some nice areas that have been mentioned above, but all thing equal im partial to the suburbs, Howard, Anne arundal and Baltimore county in particular. 

@John N Cook any insights into how the C-corp valuation is established in order to justify the stock purchase via the ROBS 401k account, assuming the c-corp has no assets or revenue on the books - how does one justify the investment in an audit?

The biggest red flag outside of audited financials for me is the "guru" course sponsor.