There needs to be some structuring, for sure.  

Start by deepening your understanding of CRE fundamentals, including net operating income (NOI), cap rates, and lease structures like triple net (NNN).

Structured LearningReal estate tends to attract people who have shiny object syndrome.

If seller financing is the route you go, you might consider getting creative with the structure to make it work for both parties.

Additionally, regarding the legal structure, an LLC seems to be the most suitable option for our situation.

We network with other fix & flippers teaching them how to properly structure a seller financed note so that it has value on the secondary market, we then buy a partial from them to take out most, if not all, of their cost basis so they can recapitalize and go do another deal. 

* The offices don't have windows as the building has adjacent structures.

Replacing the same infrastructure and structures with the same design is unlikely.

My tax professional is stating that I would need an appraisal to show the lot/structure are valued at $400k if I try to claim $200k as a donation.

Could you please send me a digital and/or physical copy of the magazine that featured him in it?