I took that information from Pub 946 (2023)https://www.irs.gov/publications/p946Anderson Advisors said that the most commonly audited are the small single members that file on schedule c and schedule e, so that is making me cautious.There is a cpa that I have been meaning to get a consult from, but I was trying to make sure I had all the questions I had listed before wasting time on just the basics. 

Though it might “seem” that you can arbitrarily attach the “tax basis as the fair market value” and thus receive $0 gain, the IRS would not respect this if you were selected for audit.

IRS audits and penalties: Studies that are poorly conducted may be full of unsubstantiated assumptions and errors that can lead to expensive audits and large financial penalties from the IRS.Long-term issues: Dealing with IRS audits and having to correct inaccurate studies can be a drawn-out, stressful and expensive process.

Loans are almost always used as proof of correct "investment intent" under an audit scenario. 

KBKG was the first company ever to launch a self service software for properties this small and it has been through IRS audit numerous times.

Integration Audit Report dated 2023-05-27T13:09:02ZThis report provides a view to the health of your most recent integration run.Advertiser: "****"Advertiser index processing failed with errorAdvertiser Olb Provider not found.Contacting Integration Support

Just have your ducks in a row in case you are audited. 

The thing is you need to cross your fingers and hope you don't get audited.

Please ensure you get this fixed, it can become an issue if you were to get audited! 

No UBTI in a Solo401k.If you qualify for a solo401K it is a great plan, but not everyone qualifies for the Solo401K and if you have a solo401K, but don't qualify, there can be pretty hefty penalties in the event of an audit.