For 2024,  bonus depreciation allows for 60% of the cost to be deducted in the first year for qualifying assets.

I personally believe the positives of FHA financing far outweigh the perceived liability exposure many caution of and its one of the few circumstances where I wholeheartedly believe investors should prioritize FHA financing over purchasing properties in an LLC. 

B/Ds are usually paid via commissions for selling the DST, but if you go through an RIA, most DST providers pass along a "gross-up bonus" directly to the investor since they no longer have to pay the B/D a commission.

Bonus Depreciation Under current tax law, 100% bonus depreciation is available for qualifying property—whether new or used—acquired after September 27, 2017.

I post frequently about the unnecessary complexities of most real estate investors asset protection structures and the point I normally emphasize is the lack of attention placed on the day to day operations that are far more critical to reducing liability exposure.

You can take advantage of bonus depreciation and accelerated depreciation deductions to offset your passive income.With the 1031, you might have excess basis which is eligible for bonus depreciation. 

Bonus Depreciation?

I'd avoid doing this in units with shared ventilation as there is a potential risk of irritation to someone's lungs with prolonged exposure, especially if the person already has existing lung disease.Ozone machine will run about 60 bucks on Amazon.

I am now wondering the efficacy of a referral bonus.

You're likely better off hiring a discount broker to list the properties on the MLS for greater marketing exposure to bring in a bigger buyer pool.