Check out https://www.irs.gov/pub/irs-pdf/p925.pdf Publication 925: Passive Activity and At-Risk Rules for more info on that.The carpet IS tangible personal property (unless it's in the bathroom or something weird that changes it) with accelerated depreciation treatment, but because of the low cost it could be eligible for safe harbor: that depends if you've done anything else that qualifies for safe harbor and have high enough unadjusted cost basis since there are limits.

Just will not tolerate such treatment, holding of funds etc... is no way to do business.When you hear these stories.

All you need is a PTIN which is quite easy to get.Agree with everything but the repairs - if the facts and circumstances allow for repair treatment vs capitalizing and depreciating, repair treatment is generally the best option regardless of income trends.

Give them the silent treatment until they double message you back, in which you go back to your 80k offer since the other person was obviously false

It is almost always cheaper to keep an existing tenant rather than getting a new one, due to empty days, marketing/screening costs, cleaning, time invested, improvements needed, etc.Above all, treat all tenants the same, don't show any preferential treatment. 

And, while REITS do not qualify, there is a whole family of fractional real estate being sold by securities dealers which qualifies for 1031 treatment.  

Also, a SINGLE spraying is not a proper treatment. 

Property that you have purchased with the primary intent of resale does not qualify for 1031 treatment.  

You're kind of trying to have your cake it eat it too :I want the tax treatment as though my house was my primary for 2 yearsI also wanted/made rental income from the house for 11 months though You picked a bad day to ask it's a corporate tax deadline so no one else has chimed in yet haha  hopefully @Brandon Hall or@Jake Hottenrott Can chime in with their wisdom. 

It unfortunately makes sense in regard to the "new" treatment of the deduct - depreciate question.