Surrounding businesses include two tailor shops, car mechanic/lot and a small BBQ joint.

I am talking with my accountant about the mechanics of a cost segregation study on two duplexes purchased in 2022.

I'd explain our legal rights to access the unit under this or that state law, and the enforcement mechanisms, which would be hugely inconvenient to both of us, resulting in neither of us getting what we want. 

I taught them as well, accounting is rather mechanical until you get past basic accounting, then becomes more subject within accepted practices.

I have spent $11k in repairs, which included a new roof, mechanicals are in good shape.

If the property is permitted to have 3 units, then you have to consider finished ceiling heights, window sizes (unsafe to have "basement" sized windows for an apartment), flooding potential, placement of the mechanicals, size and nature of the entry, whether or not there are 2 ways to exit and a number of other practical considerations and considerations dictated by the laws and codes of the area.

He looked at major systems and mechanicals - roof, foundation, AC, furnace, electrical, etc. 

I meant to say vendor (mechanics) liens should NOT be a problem

.✅ Replaced cast iron plumbing to PEX ✅ Paint & LVP flooring✅ Brand new kitchen with granite countertops, shaker cabinets, backsplash, and stainless appliances✅ Brought the laundry from an exterior mechanical closet to inside the home✅ Full exterior refresh for curb appeal✅ Added a Tesla Wall Connector in the carport for at-home charging ⚡️ (ok, this one is just for me but is pretty cool) What was the outcome?

If she is this pushy and shady she is the exact sort of person that would have no problem selling you a house with 100k in mechanics liens attached to the house or sell the same house to 3 other people on a quitclaim deed.