Trust me, I have first hand experience with realtors "massaging" sales data, so just make sure what you are looking at is accurate.

But off the beaten path is mostly salons, spas, massage, hotels, million dollar condos, office,....

The letter arrived at the owners mail boxes last Thursday and the phone started to ring immediately, twelve calls on the first day.After listening to a couple rude massages i started to find some nice people to talk numbers with, but no motivated sellers.This afternoon i received a call from a very nice lady saying the she actually needs to sell not only one property but two.

Feel free to look me up and text me or massager me.

So of course I got a text massage first thing this morning asking, " What day do we have to be out by this week?"

I could massage the same numbers to tell you I'm expecting an 18% annual return and still not be lying to you - that's why it's so important to take these highlight numbers with a grain of salt.

I am guessing on the tax piece, not trying to sidestep the IRS but rather massage the partnership in order to maximize for both, since one partner is getting all of the tax benefit could the profit for the other partner become a draw of sorts?  

However, many upscale cities are also pushing back against massage parlors and nails salons. 

Some ideas for that, insurance agent, tax preparer, hair dresser, bridal shop, massage, tattoo.

But, even assuming it is accurate, your other numbers seem like they've been massaged to make this work, which is never a good first step.