The additional cash you have due to leverage put into more hard assets and the cash flow generated put into fixed income/equities after reserves.

I then would have my tax cpa enter in or do it after discussing tax based items (depreciation- MACRS, reserves, year end accruals, reserves, etc.).

It looks like your actual taxes are $172k vs $285k and the $50k of lender reserve you had in Non Controllable Expenses was booked to capex (below the NOI) where it belongs.

My Question is, for these up sales how do you expose these packages to the guests, are they included in your listing or added to the base price, if a guest chooses a package do they pay for the reservation how they would normally through the booking platform then pay for the package separately?

For reserves, some lenders want 6+ months. 

Best practice is to keep one or two payments in reserve from the buyers down payment for such instances.

Lenders are always doing this and are doing it a lot right now as lending tightens and reserves are being bolstered for what many think is going to be a real estate recession. 

And, since we don't require reserves for this program, once we add in the 10% down payment, only $13,500 would be needed to close.

Set aside reserves for unexpected repairs or vacancies.

For each property, I have a few accounts including a high interest earning savings account for reserves within the platform.