Lexington is a weird market with low occupancy, 90-92%, and there aren't many assets in the market.

Publication 336 (cash method section) gives a clear example very similar to the situation described where constructive receipt was made because the agent of the taxpayer received payment for the taxpayer. 

They may favor buyers who demonstrate a willingness to use the property in a way that aligns with their values.Pricing: Non-profits might prioritize achieving fair market value, as they have fiduciary duties to maximize value for their mission.

Is there a publicly accessible list available of the areas where AL licenses are still available?

Quote from @Hemed Tov: I would really get with someone in that market that can dig in see what is going on with the market (comps), and also maybe the rehab was not as good of a job of what the market is yielding at 300K property.

But the places we all encounter that could only have a wheelchair ramp put in that intrudes into the public sidewalk (which neither the landlord nor the tenant owns, and now the sidewalk may not be sufficiently wide or accessible for a wheelchair), or that would require tearing down the storefront's façade (envision a storefront right up against the sidewalk), are grandfathered in. 

If the software is not simplifying your life or making you more accurate, you shouldn't use it.Software does have extremely helpful features like online payments, marketing syndication (click a button, and your property is advertised on multiple sites), electronic document review/signing, maintenance tracking, and owner reports.

With its booming housing market, the Phoenix real estate scene has emerged as a hot zone for fix-and-flip investors.

It depends on what market - the midwest markets out here like Øhio have cash flow positive deals on the market.

For example, when I was in my large public accounting firm days, I worked on a tax return for a client who had $500m+ net revenue over hundreds/thousands of locations across 25+ states.