I request that you share your source of affordable properties in Montgomery County, as all that I can touch in Southern Maryland for a price that is affordable on a 30-35,000.00 salary is trailer rentals, rooms for rent, and empty land that is wholly unimproved.My best advice is to help Jane understand that due to the economics of the region that home ownership is not a reality in her current position and that she needs to focus on her children as you only have the time with them once. 

The allocations must comply with the substantial economic effect (SEE) safe harbor rules or produce equivalent results to such compliance. 

May I recommend studying real estate economic as well...

It's not that simple math is wrong, it's just that you can open your mind up to much more possibilities, like investing in appreciating markets, once you become knowledgeable about 2 things, 1) Sophisticated Math and 2) Economics so you can read the future of the market.Personally, I don't know how any Investor doesn't want to learn enough about Economics to get a gauge on how the next 10 years in their specific Area of investing may turn out.Will it be like Detroit, which went bankrupt but you could easily have seen that if you paid attention to the 3 Big Auto Makers?

Consequently, they would be at an economic disadvantage and their margins would be smaller.   

With relation to economic changes - locksmiths around town are benefiting from a higher demand in safes.  

I was sent a packet that included statistics on the markets they operate in, local economic stats, demographic analysis, stats on their vacancy rates, and some background on the MI.

We've found good luck in buying existing underperforming properties in tertiary markets with an economic driver, like a university, hospital or military base.

Consequently, without recapture, you could realize no economic loss in buying and selling the machine for $10,000, and yet reduce your cumulative federal income tax liability by $1,960 ($3,960 saved as a result of expensing, less $2,000 tax on the gain). 

Great attorney who was right in the thick of the last crisis and understands a lot of risks that other less experienced attys might not.