I believe your numbers and your forecast which a lot of the rosy numbers posted do not pass the sniff test on being achievable.  

Start-up costs are also deductible but are amortized over 15 years with a limit of 5k.Start-up costs have strict rules and your case might not be the same as this one.Case Summary:Timeline line of eventsStarted investigating property: FebPut first contract (canceled): MayBought first property: December 30thWhether a taxpayer is engaged in a trade or business is determined using a facts and circumstances test under which courts have focused on the following three factors that indicate the existence of a trade or business:Whether the taxpayer undertook the activity intending to earn a profit;Whether the taxpayer is regularly and actively involved in the activity; andWhether the taxpayer's activity has actually commenced.On the basis investor testimony, we may assume that he undertook this activity to make a profit and that he regularly and actively engaged in it.

Agreed on the 4 pictured one - just wanted to test out and see if it would help.

B. tested the unit to see if it's actually defective.

Here's a quick test... call the company yourself, see how long they take to answer the phone and how they answer the phone.

The approved contractors have to meet insurance guidelines (often not met by an average company), typically are certified by national and state agencies in home energy efficiency, and invest around $10k in energy testing equipment just to participate.

I believe my wife and I pass all the test under REPS and material participation.

All which can be determined by Air Quality testing.

First is from roof along 3rd floor ceiling and I could not isolate source on leak test.

Hi Haiden, are you an agent or do you still need to pass the test and qualify?