Next step, would be to forgoe the safety net in a calculated plan to allocate money to your business. 

However, when this approach is used, the IRS may challenge it unless the taxpayer can show that the remaining costs (those allocated to the building) are reasonable. 

@Abhijit Roy choudhuryThere is a proposed legislation in the house by Democrats to allocate money to cover rents of tenants affected by Covid.

Of that 50M, 25M was allocated for the construction of a new recreational faculty that has since been completed.

Do you have access to allocated tags?  

Will typically be allowed - however, subject to restrictions such as prepayment and 125% of allocated loan balance. 

The RIAs will get compensated from the sponsors on your real estate investments and from you on the assets under management on the stock/bond side (if you allocate any capital to the stock/bond market).

With Homeowners insurance, a big chunk of your premium will be allocated to cover the personal belonging of your tenant.My advice to you is to research landlord insurance or consult an insurance broker.   

There are no reserve funds allocated.

Land value - exclusive area  Danielle if your focused on the depreciation of the land, you may already know, but if the tax assessor's allocation is lean on land, a suitable comp may allow you to allocate more to the land and benefit from capital gains appreciation.