Additionally house tenants bring more of their own appliance, like refrigerator, washer and dryer; which means tenants are responsible for repair and replacement of their own appliances. 

The answer is NO, based on the language of Section 152(c)(3)(A):...an individual meets the requirements of this paragraph if...

Most of the ultra wealthy individuals sacrifice a lot to obtain their wealth, and I won’t make those same sacrifices.Similarly, I don’t desire to have 5% body fat because I don’t want to put in the effort required for it.I understand that ultra wealthy is subjective, but the main point stands. 

I’m here to connect with like-minded individuals, exchange ideas, and continue learning from this incredible community.

Quote from @Rick Ilich: Thank you very much for the quick response!

Patricia,Thank you for a detailed and a very helpful response. 

You want an accountant who can help you strategize and who is responsive when you want to know the consequences of the financial decisions you are making throughout the year.Good luck.

Though the buildings are attached, the guest rooms all have individual exterior entrances with no interior connection to the residence. 

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I appreciate your response.