Now I have money to get a attorney to draw up or approve/edit my contracts and explain how this process must go in the future; BTW I am also sort of a Document Control Specialist (Directed that dept. too lol) in the ole' giant Texas Oil & Gas sector also which helps. 

I would not even consider this deal unless there were separate gas meters to help cut costs and there would need to be a very real possibility of increasing monthly rents by ~$2,500, but even with that I would likely not pull the trigger, because I am very much about growth.If this is the only property you plan on buying and you just want the equity then it might be ok for you; you're the only one who knows what your goals are.

Hotels, office buildings, retail, agricultural land, vacation rentals, oil and gas, marinas, -  What's your passion? 

Install separate gas meters?

., multiple site visits on an anonymous basis), apply analytical stress testing to pro forma financials and avoid certain categories of properties altogether (Senior Housing, Oil & Gas, etc) to ensure that all underlying properties held by the respective DSTs are prudent investments for folks who are not experts in making risk assessments for these larger operations. 

Separate meters: Gas, Water, Electric.

It usually includes things like food, gas, hotel rooms, etc.

Oil is down so much and we are seeing 2014 gas prices.

Tenants pay for gas and electricity.

This stands in direct opposition to a capital intensive industry such as manufacturing where employee and owner skill may be less important than the company's fixed asset profile.While S179 is a valid strategy in the attempt to drive a taxpayer's taxable income below the 'threshold amount' so the SSTB receives the un-phased out Sec 199A deduction, a SSTB may not have the investments in fixed assets necessary to drive them below the threshold during the year unless they're already very close to the threshold.Some other ideas for taxpayers owning a SSTB to lower their taxable income:Roll taxable bonds into tax-exempt bonds.Life insurance & annuities.Real estate (it's BP after all).Oil and gas investments.Charitable gifts (including CRTs).Gifts to taxpayers with lower taxable income (powerful option is to gift a percentage of the business to a trust).If a SSTB is well above the threshold, a compelling case could be made that the business should be a C Corp in the current tax environment.