The study identifies with forensic engineering detail the immediate Bonus Depreciation 5, 7 and 15-year personal property class lives qualifying portions of a building that are normally buried in 27.5 year residential or 39 year commercial categories.

Added bonus is even if they do get married, if the house was bought by him solely prior to a marriage, the house won't be considered community property in Texas.

“They” aren’t as concerned about the profit, any income is a bonus and the tax write offs are an extra bonus (a bonus bonus if you want to call it that.). 

Find someone who is hungry and likes the investment side of real estate, bonus if they own rental property.

@Jim Vinh outside of the obvious 1031 strategy, cost segretation/bonus depreciation is another investment strategy that can shelter those gains and defer the tax that will be due.

It's also a nice bonus to be in a neighborhood that you may want to continue investing in or live in.

Bonus depreciation is being phased out, so we must capitalize while we can.

The other two are bonuses!  

When I bought it, the returns were looking nice at a $1,100 per month rent estimate but it's nice that when construction was completed the market rent was $1,275 per month so that was an extra bonus of $175 per month per unit (or $700 per month total) over my initial cash flow projections when I signed the contract to buy the properties.

I perhaps could have gotten a better rate on my mortgage and of course not having mortgage insurance to pay would be a bonus, but otherwise I have no complaints about my house.