While both involve finding and properly securing a site and bringing it to full entitlement, the ground-up process includes the land piece but gets way more involved and complex to execute.The full "Monty" for ground-up development needs to include financial literacy, an explanation of metrics, and how they work.

Just because they included that clause in their contract doesn't make it enforceable. 

Even when I self manage I include pm because it is work and I do not work for free.

I would notify her in person and in writing (big note on her door) including quoting the clause in the lease where she is responsible, and tell her you will be inspecting to insure the heat remains on, high enough to protect your unit, or she will be breaking the terms of her lease and also liable for any damage done in the downstairs unit as well.

Just make sure that you include this requirement in your costs.

Once the tenant applies for the unit, you'll have to work with the tenant and Section 8 to get approval, which always includes an inspection of the unit.

That does not include any capital expenses. 

Still, considering how difficult it is to find a good real estate focused accountant, limiting your search to local providers usually gives you too few options.Expand your search to include remote CPAs.

Hey Tyler we hate to hear that your experience was negative sincerely we would have hoped that we could have come to a resolution we know that you and your partner had made a request that we do $800 of work that was unfortunately not in your scope of work at the time we had exhausted $4900 in additional work to ensure the property was to satisfaction which included a new hood range upgraded lvp flooring additional framing  new window and a paint upgrade from a single color format to a multi color format and can lighting all of which was never in the original scope and unfortunately when we requested that we do the work you declined I’ve attached before and after videos of the home for reference https://www.dropbox.com/scl/fi/h0ddll4cyp5g5gq12o73s/Video-J... always twos sides to these stories.. 

Loss of Use / Loss of Rents: Normally, there is a 20% included limit.