However, I don't see them getting a lot of traction if they have no photos unless they have other properties they can at least reference.

Maybe that's what they are referring to and have the number wrong?

Ethan touched on the points you basically want to solve their problem and present yourself as a great solution.

Depending on what you are getting into, it could be fantastic, or a maintenance headache if the reason it's off market is because it has some deferred maintenance. thanks for the reference.

Depreciation 27.5 years is a safe solution but I wonder if a tax pro can help me doing it right and save me some money?

That PM may refer a contractor though, but definitely do your DD on them. 

What type of new construction are you referring to? 

Just the cost of move could be a solution for them.

It demanded to replace full flooring, scrape walls and repaint costing entire year worth of rent from that unit.Question: are there technical solutions inexpensive to remove cat urine instead of replacing all wood , carpet and walls?

This will save you on subscription costs.If you're still struggling with any of these topics I'm happy to workshop some solutions with you (for free).Hope you're doing well and best of luck!