Seller's Credits - Where is this being allocated?

The first 20% is allocated toward sulking because of the perceived failure.. lmfao.. after which I expel 80% of my energy into trying to "figure it out" and looking for the silver lining.

Did you allocate for vacancy and PM? 

Can we allocate parking for each unit? 

L Here is how the actual code reads on that:(B)Gain allocated to periods of nonqualified useFor purposes of subparagraph (A), gain shall be allocated to periods of nonqualified use based on the ratio which—(i)the aggregate periods of nonqualified use during the period such property was owned by the taxpayer, bears to(ii)the period such property was owned by the taxpayer.

I haven't tried mailing yet but I think split testing is used in many types of marketing to allocate spending. 

In the 1,000 sq ft second story, how is the space allocated?

There’s special allocations for the deductions that need to happen. 

I don't know the specific answer to your question about the interest paid for that long term held money, but another consideration is that the IRS also has guidance on how you allocate that money. 

When I speak with my potential investors,  one of the questions I ask is whether the money they set aside to invest are purely allocated for investing after they have put some funds aside for a rainy day.