The real obstacle is not the STR loophole itself but the tax benefit that it's based on.

There may be a property tax benefit to leaving pieces.

In my view, these added expenses could very well negate some of the financial benefits expected from the tax cuts.Then there’s the issue of municipal budgets.

Stocks again can diversify (and frankly I don't see the benefit in investing in real estate related stocks - there are much better options) Are there any tax benefits?

Option D: you are considered a "disqualified person" to your IRA and as such are prohibited from engaging in any transaction in an IRA or receiving any benefits from the IRA (directly or indirectly), therefore I strongly suggest you avoid this option if you wish to stay out of trouble. 

I am confident price is your issue especially if you are deriving the price off a poor comp (smaller unit, etc) and then applying arbitrary adjustments.  

For those of you who are starting out and want to learn more about real estate depreciation and cost segregation! Cost segregation can be a complicated topic, but I tried to make it simple and easy to understand!
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I'm not an attorney but to me this offers no benefits.

My friend benefited from assuming my 2.5% rate.

It benefits me for the obvious fact of bookkeeping and giving me predictable fixed costs.