So if you have 100,000 in losses and your marginal tax rate is 22%, then you have $22,000 of tax savings at some point in the future. 

The window has to be big enough to climb out of and there needs to be a ladder to climb up from there or else it will not be legal and you could be liable in case of injury or death.If the basement has a walkout to the backyard on the same level that can work, but most will rise and fall by the above.

Particularly the DSTs focusing on multi family, as the rise in vacancies and lower rents must have effected them too, especially in markets like Austin, Phoenix, Vegas, etc.

Two things I have seen, one form of Gator lending is indeed loaning money to wholesalers for EMD for a cut of the action.. either interest rate or profit whatever they can all negotiate.

The interest rates are usually lower than most loans. 

this is good.2. saving up a bunch of cash to "retire" as quickly as possible, putting 100% of it in stocks, and then obsessing about the safe withdrawal rate for the rest of time. 

Not all attorneys are equal, so ask them questions to find out how often they do this, their methods, their success rate, etc.

I would be doing this to be able to rent it out in the future at a higher rental rate. 

With the high State tax rate in CA this will be helpful. 

Depreciation recapture is taxed at a max of 25% or your personal tax rate.