Since you have no contract, there is nothing that says you do not have to pay if you are not satisfied, and your spreadsheet would seem to indicate you owe him the money.Similarly, since you paid him for previous work on the spreadsheet, and the spreadsheet shows you owe him for additional work, your argument is not very strong.

I have seen a tax attorney on YouTube specifically saying you can take a full year of depreciation even if you buy in December but all I see in the IRS publications indicates that you have to prorate based upon the time it was available to rent.is there a rule I am missing?  

As others noted, most municipalities issue future zoning maps which indicate the direction the local planning commission or equivalent wants to take their zoning and if your plans are consistent, that's generally a good indication as well. 

One of the head architects on the construction of the new business district/town center is Hickok Cole, making their recent 75,000 square feet of the new Virginia Tech office space acquisition very indicative of the seriousness of these development plans.

This is all indicative of a low interest rate environment. 

I haven't done a 1031 exchange, but may in the near future and the small amount of research I have done on it seems to indicate that some qualified intermediaries only do the intermediary task (hold your money while you close on the new deal) and some try to do other tasks as well, like facilitate you finding the next deal, etc. 

That indicates price is the problem.

This indicates a strong market for short-term rentals.Revenue: The average revenue per available rental in Red River Gorge can be estimated using tools like AirDNA.

That will give you an indication of what they are like.

WikipediaLow crime rate: Never invest in any city on this list: The most dangerous cities in America, rankedLow operating costs: Good indicators of a pro-business climate include:Property taxes: State Property Tax Rates - Rocket Mortgage.State average insurance cost: Insurance - ValuePenguinState income taxes: Tax FoundationLow risk of a natural disaster: Natural disasters can devastate your property and the surrounding community, leading to job losses and the closure of shops and businesses.