Keep in mind, such an appraisal may not be able to be used by your lender, but perhaps you can request an appraiser with investment property experience (wherever they may be). 

I received an email from that person as i was looking for a lender for a long term relationship to be a partner.

Hey @Keirsha Evans are you a licensed agent looking to get involved in the forums? 

I make about 100k a year from my W-2 so I have some wiggle room to experiment so I'm not rushing too fast just trying to get some experience and properties under my belt. open to any advice or past experiences.

That would mean one should file for an out of state loss.

Just closed an off-market 8 plex for a cash 1031 exchange buyer near Reno, NV in Carson City. 

You should have had a conversation with an accountant prior to going ahead with the cost segregation study.A cost segregation study breaks down a building to more components than just building and land.

She may be better off selling the house and getting rental assistance on an apartment or rental house that they can continue to co-habitate in. 

I created an app that could help.

I am an investor, flipper, and property management company owner so I have a lot of experience.