Thank you. it sounds like you want to shoot for appreciation and equity buy down first, getting positive cash flow as a bonus if you can.

Sounds like you did a lot of the work yourself which is always a bonus when you are trying to save money.

These expenses may also be eligible for bonus depreciation. 

I viewed any extra value in regards to the roof etc. as a potential bonus rather than a primary focus.

This methodology is advantageous for taxpayers since this does not involve filing amended tax returns.Other things to consider bonus depreciation, Qualified Improvement Property (QIP), and 179.

I'd talk to a Qualified Intermediary before you make a plan.It looks like the government may pass 100% Bonus Depreciation. 

They often have great intro bonuses which can be like free money if you were going to spend the amount needed to get the bonus anyways

If you live in an area where it's really hot, ceiling fans can be a nice bonus but I would definitely not provide remotes.

BTW: Your manager dictates how you live your life (bonuses, most increase, getting fired, etc).Why start a business?

The lot in between would have gotten me enough square footage to utilize the green roof bonus which would have gotten me 3 additional lots on top of the 4 by right the lot allowed.