It really simplifies the administrative side of things.

Here's an example of flip using somewhat simplified numbers to help illustrate the point.$100,000 Purchase Price$50,000 Renovations Budget (including, we will suppose, six months of carrying costs from close to close)$200,000 ARVSo we've got $50,000 in equity to build. 

It's a really big deal for the micro-business to get their first brick and mortar office and simplifying that process for them makes them more likely to select your building.4) Dedicated off-street parking and every office has its own entrance.

Does the fact that they are a "couple" simplify things or complicate them?

Color matching the better ones and bringing it to 3 may be a way to simplify and save money while staying unique.

With that said, CPAs aren't necessarily the best for bookkeeping guidance as they focus more on the taxes which usually is a simplified financial statement.

If taking bonus doesn’t make sense, keep in mind that the recovery period will be 15 years for most tax payers, adding a big tax advantage compared to previous rules, where QIP was 39 year property, not eligible for bonus.Like anything else with the IRS there is nuance and this can get technical, so keep in mind that I did simplify things.

This is a simplified example.  

In the future though for new tenants I would stick to either the 1st or 15th to simplify things.  

@Jin Zhang I do not, we have investments near Berkeley and student housing there has been hit hard.California and possibly other states have made ADU permitting simplified.