@Armell MayersBigger Pockets is a great place to find a real estate tax accountant.

Avoid basing it on uncontrollable factors like taxes or insurance.

I'd also add to that that you are paying a 20% withholding tax on gross rental income. 

Attractive Tax Environment for InvestorsGermany offers favorable tax policies for property investors.

Well, come tax time, I had to unravel 3 LLCs with quite a bit of expense and am paying double tax because of their lack of care and knowledge.

I understand that I need to account for taxes, insurance, and other costs—Should I go with a LML and then do a refi later on?  

Ask your employer if you can have your pay split up into three deposits, one to investments savings, one to your checking account for personal use on a daily basis, and one to an emergency account you can tap into so you don't have to tap into your investment savings.

Rates are high, usually in the high 8s or low 9s, and you may pay 2-4 points on the loan. 

You pay a down payment, closing etc.

@Chris Collins  Tenants usually pay all utilities.