@Shyam Sridharan if I understand correctly this is essentially the interior buildout of a new construction retail space?

Quote from @Vince Scipione: Yes, they are a popular choice where I live and work, however with the ever fluctuating cost of oil heat, many people have swapped over their boilers/furnaces to what is called a "Propane Gun" essentially it is a device that is affixed to the front of the furnace/boiler that injects the propane and ignites it.

I've definitely made some mistakes here but I'm going to be very candid with the info on the deal, so please go easy on me haha.My brother and I purchased a property on a large lot in Culver City CA in 2020 that was essentially a tear down. 

Consulting with an experienced eviction attorney in Seattle is essential to confirm their status and to ensure you’re following the correct legal process for removing them, if necessary.Disclaimer: I am not an attorney or an eviction specialist, so this is not legal advice.

Essentially I am looking for a clean way to organize everything as right now its very messy with how my current accountant is working things as he doesn't specialize in real estate.

Josh I find myself essentially in the same situation and I have been thinking about my options.  

@Andrew Drasch As an entrepreneurial CPA, I believe that mastering your craft is essential, and that investing money strategically leads to greater financial success.

While they are two separate transactions, this would essentially leave you with $3k of net taxable income. 

Basic, but functional faucet.Appliances ($3,500):Focus on essential replacements.Refrigerator: Energy-efficient model.Range: Standard electric or gas range.Dishwasher: Basic model.Consider deals, scratch-and-dent appliances.Lighting ($1,000):Recessed lighting in the ceiling.Under-cabinet lighting.Basic pendant lights over the island.Paint & Trim ($500):DIY painting.New baseboard.2.

FIRE would essentially be pulling 4% a year so she needs around 4.5mm.