Typically along the lines of: cooking (meals are prepared or they have a dining room), cleaning (they don't have to clean their room/apt), bathing (if it is a fall risk/concern), and potentially laundry, etc.People often confuse this with a nursing home which it is not, or at least the level of care shouldn't be at a nursing home level.

(I can recommend Nick's Rotissere on Washington for a quick takeout meal.)

In the dining, they tend to cool the food down during the meals.

Maybe the market is healthier and you've got a nice, shiny property to rent for the long haul, or the market may have turned south and you don't meet your original projections. 

The reduction in mechanicals allows for a quieter and lower maintenance home, and the building method also creates healthier air for the occupants(great for people with breathing issues like asthma.)MG

(Its a community laundry room in a 10 unit building)Same tenant wanted me to place a restriction on how long the other tenants doors was/were open to the hallway because she could smell their cleaning products and cooked meals. 

Sixty percent of the cost of a rental car would be deductible, for example, plus the cost of meals during the three business days.

Even meals and entertainment with business partners and clients are potentially a tax write-off if you discuss business...see disclaimer above.

He could very well spend thousands of dollars in legal fees, spend numerous hours of personal time working on it or bust the guys kneecaps and he will still end up in the same place No money.........although the knee caps might get him a free orange jumpsuit and 3 meals a day

If either of you are game, I'm happy to share some training and a meal, beer or coffee  sometime.Thanks againDaniel