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

I don't speak to him directly but he leaves a massage on my VM that sounds a little pissy to be honest with you.

I have some information for you, send me a massage 

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

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.

Should I go with acrylic or porcelain on steel?

Tile or all-in-one surround (acrylic?)...

., gelcoat vs. acrylic)- Pay particular attention to sealing the joints

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?  

Not necessarily much, but there will be some post-purchase repairs, vetting of applicants, and ongoing maintenance and tenant massaging.