Other items such as having accounts in a foreign country.If you are single/married, with a few W-2's, interest/dividend accounts with one rental property.

Always account for the costs of upcoming capital expenditure items in your purchase price.

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

Take each of your line items and develop both the next lower level of detail and scaling. 

Always account for the costs of upcoming capital expenditure items in your purchase price.

We're currently looking for ways to streamline supplies for cleaners (toiletries, towels, item replacements) and handle small handyman issues.

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.  

You can definitely still write off mileage and many other items on your taxes without being in an LLC.

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?  

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