Where is the income tax of 49% here?

You can always use a software like Turbo-Tax and follow the prompts.

Note that the diagram doesn't consider tax implications—that's another important factor you'll need to include in your decision.

Would love to hear your applications and utilize them within my business.

This is tax free. 

I'm looking for referrals for a custodian, tax attorney, and a CPA to set one up and advise me.

This appears to be a 'transfer tax' instead of an income tax. 

This allows you to use all of the tax and deferred depreciation recapture to purchase the larger MF propertyA consolidation exchange is where you sell multiple investment properties to purchase a larger and nicer investment property, but you also get the benefit of using all of the tax you would have had to pay to your advantage.

Utilities cost $150 per month.

@Armell MayersBigger Pockets is a great place to find a real estate tax accountant.