One who understands real estate taxation and the other who understands individual taxation?

Without some background as to debt levels, income/taxation level, asset type, investing strategy, their why etc it is similar to asking what is the best play in football for sure.   

Be aware there may be changes coming up to the taxation of primary residence sales, make sure to talk to a CPA specializing in real estate when you sell your home.

I did the math and here's what I found:mortgage amount = 112500monthly PI payment at 4.5% = 570.02monthly PI payment at 3.85% = 527.41difference is $42.61 per month.Dividing your points amount ($2250) by the difference yields just under 53 months.If you keep the mortgage for 53 months or more, paying points will save you money.There may also be some taxation concerns considering the deductibility of points, but I don't have that info.

He know real estate and business taxation very well  and gives great service.  

The assessment value here is based on a municipal assessment that is used for taxation purposes.

Is this in reference to the owners wages (like with a s-corp taxation) or does this mean the deduction only applies to pass through entities who have employees and therefore wages?

If you decide you want to flip Properties from your IRA, you must know that such a process is a competing business and as such, UBIT (a complex form of taxation for qualified retirement accounts) will kick in.

Partnership taxation can be very simple but can also get very complicated very fast, especially when you get into substantial economic effect issues.

I was able to exclude much of the capital gain from taxation due to the personal residence exclusion (https://www.irs.gov/taxtopics/tc701).I moved to an area with a lower cost of living and am renting while I assess my opportunities for buying a smaller home at a lower price.