By purchasing the property at a favorable price of $136,000 and quickly reselling it for $145,000, we leveraged our marketing expertise and extensive network to attract buyers.

Is the tenant doing something to attract the ants? 

The problem now is that the golden visa has been abolished, Lisbon has gone from cheap to very expensive and new short-term rentals have been banned, whereby investing in Lisbon has become much less attractive.

In my experience, D class neighborhoods attract D class property managers.

This is prohibitive to profitability and can also include hidden factors that can make AirBnB listing less attractive. 

I guess the World Cup and a new airport attracts capital.

Ideally, a location near a hospital or other attractive amenities is ideal.The upfront investment you would need is the Security deposit and 1st months rent, and cash to furnish the unit.

Our interest in the Donna Kay deal in Nashville, TN, was driven by:Strong Market: Nashville's robust real estate market.Profit Potential: An ARV of $315,000 presented a clear profit opportunity.Location: The property's desirable neighborhood added to its appeal.Collaboration: Partnering with Seth Choate provided local expertise.These factors made the deal an attractive investment for Partner Driven.

Our interest in the Donna Kay deal in Nashville, TN, was driven by:Strong Market: Nashville's robust real estate market.Profit Potential: An ARV of $315,000 presented a clear profit opportunity.Location: The property's desirable neighborhood added to its appeal.Collaboration: Partnering with Seth Choate provided local expertise.These factors made the deal an attractive investment for Partner Driven.

I can't address the accounting question, but from the listing perspective you always want to represent the property accurately, and make it as attractive and enticing as possible.