I recently saw on a MLS listing "All residents will be enrolled in the Utility & Maintenance Reduction Program at an additional fee of $20.00 per month"Anybody any idea how this program work or what is it?

The day-care was still actively licensed, so at anytime it could have the minimum required enrollment to resume operations. 

Seller wanted $110k and talked them down to $97kProperty right down the street from Toccoa Falls College (1,735 students enrolled as of fall 2021) I already have 2 families wanting to rent it for $1200 as is but i think i would like to target the collage students. what are your opinions?

@James ShenThere're dozens of threads discussing this, just search for them, like these:https://www.biggerpockets.com/forums/51/topics/795929-questions-to-ask-a-potential-accountanthttps://www.biggerpockets.com/forums/51/topics/792277-how-to-test-your-cpas-technical-competencehttps://www.biggerpockets.com/forums/51/topics/528033-must-ask-questions-when-interviewing-a-cpaTax attorneys are only necessary if you're planning to take the IRS to court, otherwise they're just a more expensive version of a CPA or an EA (Enrolled Agent)

We have bright spots like the tax increment district called "Montana Connections" out by Rocker that is constantly growing, Northwestern Energy's beautiful new building in the heart of Uptown, and the ever increasing enrollment at MT Tech.

I have seen on this website answers both ways regarding this (the site administrator saying leave it in Sch A, and his colleague (also a enrolled agent) advising that it can be written off in Sch E, but that there are certain restrictions mainly -- you must have passive activity gains where the deductions are covered (no passive activity loss carry over allowed. 

I went to school to be a youth pastor, then immediately re-enrolled in a nursing program.

Copy & Paste off page 2 and 3 of Enrolled Senate Bill 608:(C) The landlord has a qualifying reason for termination and gives notice as specified in subsections (5) to (7) of this section. (5) [Notwithstanding subsections (3)(c) and (4)(b) of this section,] The landlord may terminate a month-to-month tenancy under subsection (3)(c)(B) of this section at any time, or may terminate a fixed term tenancy upon the expiration of the fixed term under subsection (4)(c) of this section, by giving the tenant notice in writing not less than [30] 90 days prior to the date designated in the notice for the termination of the month-to-month tenancy or the specified ending date for the fixed term, whichever is later, if: [(a) The dwelling unit is purchased separately from any other dwelling unit;] [(b) The landlord has accepted an offer to purchase the dwelling unit from a person who intends in good faith to occupy the dwelling unit as the person’s primary residence; and] [(c) The landlord has provided the notice, and written evidence of the offer to purchase the dwelling unit, to the tenant not more than 120 days after accepting the offer to purchase.]

FWIW, I consider growing enrollment in local colleges, special partnerships that involve local government and businesses, population trends, and defensive industries similar to those in the financial markets. 

Getting enrolled into a RE school is only the beginning.