There are people on this forum that are brand new and don't know the difference between advice rendered via a CPA vs a non-CPA.

Repeated use of these same funds over and over, will also mean that if you can manage the "expense" of these funds, until paid off, the actual "cost" of these funds sill be rendered completely insignificant.

Do you use 3D technology in business such as rendering or animation for for your projects?

I never pay cash for services rendered and ALWAYS regardless of cost of repairs ask for an unconditional lien waiver that's been notarized at the completion of the project and upon final payment for services rendered.

That certainly is unusual and renders a tenant/buyer nothing more than a tenant, in my opinion. 

Fair pricing laws and gouging and predatory dealing and business ethics will look to these aspects of comparable services being rendered. 

He worked with an architect to get renderings drawn up, permits submitted & approved.

Assuming this is in city limits - my first call would be to the zoning department to check if the park is grandfathered, and if so, whether a sunset provision has kicked in due to zero occupancy for 12 or 18 months - which could render the property useless as an MHP.  

Andy renders personal services inoperating both businesses, but only the law firm has adopted the qualified plan.How is Andy’s IRC 415 limit calculated for the law practice’s qualified plan?

Although appraisers should render unbiased opinions regardless of the intended user (assuming both are for lending purposes), the reports should be identical.