As we sell through these items should we create a bank account with the llc to "season" the capital for when we are ready to reach out to a lender when we are ready to make our first investment?  

My only guess is your CPA is thinking this is a rental, where you can depreciate certain items, and expense others against "this years" income.  

Once the option period is up, cancellation would only be for items specifically named as contingencies, such as financing.   

Looking back at 2022, one of our largest line items was marketing expense for our new location.

This allows you to make an offer without a HI contingency which is much more competitive than one with the contingency since you are buying the property as is.You can still get the home inspection after you settle to capture all of the detail items.

It is now a negotiable item.

Aren't they required by law to display these items on their vehicles?

I’m all about less is more, it allows me to put more focus on higher priority items. 

., landscaping/signage, plumbing, google pin ownership, are there any major capex items, etc4.

It would be best if you had a timeframe in place for initial reports of uncleanliness or broken items, maybe three days, but the truth is that all complaints are relevant no matter the time.