And might be everyone, like your employee, your mother, your friend or even yourself.Human is, and will always be, the weakest link of your defense line.

IDEALLY, we would like to find a property that has or is capable of being converted into a “mother in law”, “ADU”, “Casita”, or any other separate living quarters in which we could rent out the main portion to a tenant (short term or long term) and then use the separate space as our own for when we come and go with business.

The smell of cat permeated the house and my mother said we had no mice in the house that year.Does the fact this mouse was found dead make a difference?

I think my wife embraces being a mother, for now, but definitely as we get older we'll start trying to see them evolve.

However if your talking about a wife who has been stay at home mother and or an earner then they deserve their fair share..  

For instance, there is currently a nursing shortage across the US, and traveling nurses help to alleviate it.

Another option if you are looking to rent rooms and there are hospitals in your area is to market to travelling nurses, using a website like https://www.furnishedfinder.com/  These are shorter term leases, usually about 3 months, and you are renting to professionals who are in an area for work.

Background: My mother was real estate agent and my dad knew construction so we flipped just about every house I ever lived in.

Woman #1 was the mother of his two children, though they split five years ago (but during covid she and the two kids were living with him and woman #2...).

Sounds like lower non qualified / qualified ratio is the way to reduce CGs and depreciation recap.Furthermore, 1 property is owned by my elderly mother and can future reduce CGs via step-up at passing (assuming current step-up tax law)Property 1 (CA Condo $800k FMV, $450k basis, 10 year owned as 2nd home, wife+I are owner)Rent 2 year in CA (24mo rule), 1031 to WA, rent 1 year before converting to primary residence for 5 year before sale.Is qualified use years 10 (2nd residence) + 5?