Then you might build off of that outlet and use surface mounted conduit to add a couple more outlets in the room including one next to a window for use with an A/C.

I am working on my RE license for VA and see some gov contracts where JLL "is the Commonwealth’s contracted real estate broker for current real estate services, including with respect to the acquisition or lease of real property and the disposition of surplus real property." 

HI we are Canadians investing in the us we  invest in Detroit and toledo where we have great teams on the ground including trusted property managers who take great care of our properties.

How do I proceed from here to include the labor charges as an expense on my taxes?

I have done a couple hours of initial research searching for top markets and have an initial list that I'm researching including Detroit, Memphis, and OH (Columbus, Dayton, Cleveland, Cincinnati) to start.

@Jason Stofer those would include owner financing, private lenders 

@Catherine Emert - In Virginia too, and likely in every state, tenants are responsible for damage they cause, including a pest infestation.  

However, strict IRS regulations apply, including prohibited personal use and mandatory income and expense management through the IRA, with penalties for violations.

I think I had 14 of them not including my home..

Make sure you know the impact that adding an ADU will have on any rent control. 12) investors seldom include the land value in the overall ADU costs.