My work shows that the $100k is a Section 121 exclusion and leaves $0 tax owed.The $9k depreciation recapture is tricky.

@Harry Kniznik I vote for you to sell and take the capital gains exclusion. 

Purchase price: $4,900,000 Cash invested: $1,900,000 2012 Build, 39,060sf Multi Tenant Industrial asset in a great market with tremendous expansion.

The industry has changed from 30 years ago. 

She might also qualify for the 121 exclusion 

Real estate is a very forgiving industry in the long run (usually).

What are the industry benchmarks for storage unit profitability?

You are led to believe that the guru will provide all the knowledge and information you need to be successful in some aspect of the real estate industry.  

Nobody in the industry will do these, your going to need your rich uncle to step in & lend you capital, come up with cash, or pull equity from another source.

A study by Geraci LLP, analyzing data from 125 lending companies, shows that the private lending industry performed significantly better in the first four months of 2024 compared to the same period in 2023.When it comes to short-term loans—like fix-and-flip, construction, and bridge loans—there was a notable increase in production from 2023 to 2024.