After all PITI, utility, and services (lawncare and cleaning) costs I have $7,225.I set aside 25% of this for my maintenance fund.The remainder funds my lifestyle, wife has a Tesla, and quarterly vacations as well as business growth.In 2023 I am tracking to build 4 duplex units designed as room rentals funded in part from a recent land sale.

There are no utilities in place, no septic tank and no well. 

I would say don't be afraid to utilize the equity line again.

Deductible expenses include a proportional share of mortgage interest, property taxes, insurance, utilities, and repairs.

You will truly be raising the clock, as each day will cost you very significant money.  12% interest on $250k is $2500/mo, or about $80 per day in interest, not including your other carrying costs (utilities, property taxes, insurance, HOA). 

Utility deposits?

And I would find a decent job to utilize to help get traditional lending with.

Im at a 780 credit score , under 10% utilization, 13-14 positive mix tradelines 0- late payments but I cant get into the 800's and its because my old morgage is no longer showing . 

As mentioned elsewhere, breakeven on cash flow is not the same as break even for taxes.Let's make some assumptions:Rental income = $1000Mortgage payment = $400 - but $300 is interest and $100 is principalOther expenses (repairs, advertising, utilities, etc) = $600Depreciation = $250The above scenario creates a break even from a cash flow perspective, however the tax scenario looks like this:Rental income minus the mortgage interest (principal is not deductible) minus the other expenses minus depreciation looks like this:1000-300-600-250 = $150 LossIf your income is over $150,000, then you cannot deduct that loss, but you can roll it over to future years. 

So I'm asking, What is the best way to utilize the results they both gave me and narrow it down?