@Donald ShaverYou have several issues with your strategy and I would suggest you speak with a professional.Firstly, non-recourse loans will typically require more like 35-40% down and 10-15% in reserves.Combining tax-deferred and Roth funds can be done, but can get structurally complex.UDFI taxation applies on the percentage of income derived from the borrowed capital. 

XXIV.PLACE OF CLOSING: Closing shall be held in the county wherein the Property is located, at the office of the attorney or other closing agent designated by Buyer; provided, however, that if a portion of the purchase price is to be derived from an institutional mortgagee, the requirements of said mortgagee as to time of day, place and procedures for closing, and for disbursement of mortgage process, shall control, anything in this contract to the contrary notwithstanding.

XXIV.PLACE OF CLOSING: Closing shall be held in the county wherein the Property is located, at the office of the attorney or other closing agent designated by Buyer; provided, however, that if a portion of the purchase price is to be derived from an institutional mortgagee, the requirements of said mortgagee as to time of day, place and procedures for closing, and for disbursement of mortgage process, shall control, anything in this contract to the contrary notwithstanding.

It is just poor notation.Sounds like a 4th or 5th grade math homework problem, where the intent is to see whether the student has mastered the rules for calculating the result.Those who have been unable to derive the correct result (288) should go back to 4th or 5th grade math class, or perhaps keep watching "Are You Smarter Than a 5th Grader?"

Real due diligence and final numbers are derived from being in teh field.

Once you start documenting, you can start to derive your own principles from your lessons which you can apply to all areas of your life to help you succeed.

Typically, multi-family properties where the valuation is derived based on income generated from the property. 

There is a tax known as UDFI that applies to the portion of the income that is derived to the IRA from the borrowed capital.  

Is the  income derived from the comm property the income you plan to use for qualifying ? 

How does a retiree derive income from their portfolio?