I highly recommend you study this, practice it, and apply it.https://www.biggerpockets.com/blog/rental-property-cash-flow...Property Details:Type: Single-family homePurchase Price: $289,900Down Payment: 20% ($57,980)Loan Amount: $231,920Interest Rate: 6.85%Loan Term: 30 yearsMonthly Mortgage Payment:Using a mortgage calculator, your principal and interest will cost $1,515 per monthRental Income:Average Rent for Single-Family Home: $2,171 per monthOperating Expenses:Property Taxes: $300 per monthInsurance: $100 per monthMaintenance and Repairs: Budgeting 5% of rental income ($109 per month)Vacancy Rate: Assuming 5% vacancy ($109 per month)Property Management Fees: If outsourced, typically 10% of rental income ($217 per month)Total Monthly Expenses:Operating Expenses: $835Mortgage Payment: $1,515Total Expenses: $2,350Net Monthly Cash Flow:Rental Income: $2,171Total Expenses: $2,350Net Cash Flow: -$179 per monthConclusion:In this scenario, the rental income of $2,171 per month does not fully cover the total monthly expenses of $2,350, resulting in a negative cash flow of $179.

My understanding is that you can sell assets and defer capital gaines taxes in an opportunity zone until the property is sold.

Investing in a mortgage fund should not have tax implications for your Roth IRA since the investment is passive. 

How do you tax thin air.

Thanks  I am not a CPA or tax expert.  

So over time they need to be able to raise the rents to keep up with the market and cover their insurance, property tax, repair, maintenance, vacancy, landscaping etc…costs (all of which have been inflating markedly).

The tax paid from your lending proceeds should be the equivalent of your tax rate I would think.

You will realize the loss for tax purposes when you sell the security, which it sounds like will happen in 2025.

My wife and I have business income and our accountant can divide the income according to what would be the best for reducing tax liability.  

Additionally, the property includes an outdoor swimming pool.The use of the accelerated depreciation strategy helps real estate investors to reduce the tax liability immediately which therefore increases their bottom line due to the offsetting of income.