So basically I overpaid, the market tanked AND mostly, I bought in an undesirable neighborhood that I was afraid to go to...although it looked excellent on paper, it was a nightmare with  the tenants I had, evictions, trashing my houses, etc...every time I was on vacation, there would be drama. 

The fire rated wall must extend to the underside of the roof sheathing.I dont think there is a rated wall that only has fire rated drywall on one side, but there may be some novel assembly that was approved.In my area, to refit the firewall, I had to removal all drywall and replace with 5/8" fire rated drywall, which had to be inspected once it was installed, but not finished (no taping or mudding).

The price to build shouldn’t change, so I personally would prefer to not build in an undesirable neighborhood. 

Many properties were overpriced, in poorly performing neighborhoods, or had very undesirable characteristics impacting the deal.

Finally had to have a drywall company retexture every wall/ceiling in the house with new mud.....that finally did it.

House was built in the 50s so I am sure there is a super strong "mud wall" behind that tile. they don't do that like they use these days!!! 

Here are some common mistakes made when investing in real estate:Not researching the market: Not researching the real estate market and local economic conditions before investing can lead to poor investment decisions.Overpaying for a property: Overpaying for a property can negatively impact the potential for rental income or appreciation and lead to a loss.Underestimating expenses: Failing to budget accurately for property management, maintenance, and repairs can quickly eat into any profits.Ignoring Location: Location is a crucial factor in real estate investment, and properties in undesirable locations are unlikely to appreciate or generate high rental income.Not thoroughly evaluating properties: Not thoroughly evaluating properties before purchasing, such as neglecting to have a property inspection or ignoring structural or repair issues, can lead to costly surprises down the road.Neglecting to diversify: Relying too heavily on a single property or market can be risky and lead to significant losses if that market experiences a downturn.Not considering tax implications: Failing to consider the tax implications of real estate investment, such as depreciation and property tax deductions, can result in missed opportunities for savings.Not having a clear exit strategy: Not having a clear exit strategy for when you want to sell the property or dispose of your investment can lead to missed opportunities for profit.It's essential to be aware of these common mistakes and consider all factors before making any real estate investment decisions.

So now that’s clear as mud.

Several other factors can make 1st year super-depreciation undesirable. 

I repurposed the room to include a mud area and added wall, shelving and barn door to create a walk in pantry.