I'll clarify:  In his lease it said "There are 2 parking spaces" towards the end, which is vague I know, but as far as I understand this is interpreted as 2 spaces allocated to him. 

BUT this also leaves it up to interpretation by the buyers as to if its really "Green" or even "Green enough". 

This has nothing to do with your real estate agency position.Look to "net listings" with or without a listing agreement.Each state interprets laws differently, someone in one state should not be advising how a RE commission deals with matters unless they have specific knowledge of that commission or state laws.......maybe they are an attorney authorized to practice in your state. 

I am not a lawyer, so this is strictly my interpretation.  

I interpret your current monthly profit is $2,900/month.  

Disqualified parties include you, spouse, lineal family like parents, grandparents, children, grandchildren, certain fiduciaries or entities controled by such an individual listed above (See IRC section 4975 for specifics).On point 2, the CPA is either incorrect or you are perhaps mis-interpreting what he had in mind.  

Interpretation Note: The City of Chicago has rendered an interpretation of this Section of the Municipal Code.

There are multiple ways to interpret and apply the De Min Safe Harbor.

I have been an Interpreter and translator for English/Spanish/English since 1989 til the present time.

This kind of interpretation comes from a depth of knowledge of the tax code and years of experience working with IRA plans and related court cases, and piecing together all the variables and interrelated components that impact such structures.This is, arguably, a conservative interpretation.