With 65 units, I have a revenue manager who is checking it daily. 

Selling at FMV avoids the gift tax but provides your child with a higher tax basis, reducing their future capital gains liability.A better strategy for selling below FMV is to sell the house at FMV on an installment note, then forgive interest and principal annually up to the gift tax exclusion amount.

Quote from @Carini Rochester: Since you inherited the house, you get the stepped up basis.

I know that interest on the acquisition loan can be included in the cost basis since it’s inventory.

For instance, in cities with lots of medical clinics, salons, or hotels, AI automation could help businesses optimize daily operations, reduce costs, and provide better service.

A cost segregation study was performed on this single family home in Iowa City, Iowa with a depreciable cost basis of $649,900.

Keep in mind that only the "building basis" can be segregated and will benefit from accelerated depreciation.

While I help people find their dream homes daily, my true passion lies in real estate investing and building long-term wealth.

Either myself or project manager wen I don't have time, because most contractors need daily supervision.

Basically, there's no free lunch when it comes to taxes.Depreciating property lowers your tax basis.