The building is now fully occupied, running smoothly, and I pan on keeping it indefinitely Did you work with any real estate professionals (agents, lenders, etc.) that you'd recommend to others?

@Keenan Patton - It looks like the unused depreciation (strictly if you can’t depreciate) is carried forward indefinitely.

, and what can carry forward indefinitely into the future.

This will indefinitely defer the tax on the gain. 

But you'll like the results - being able to defer indefinitely paying any tax or depreciation on the sale of your old property allows you to use that deferred tax for your own benefit.  

Without capital gains, you're entitled to deduct $3,000 a year indefinitely for capital losses.

@Sharon Hall, adding your daughter individually may trigger a gift tax that could still be indefinitely deferred or eaten up in your exemption and then be of no consequence. 

If you pay cash and can't refi, that cash is locked up indefinitely, no more deals for you until you save up. 

You're just not having to pay the tax on the gain indefinitely. 

The only time I’ve seen a car make an investment worth sense is my friend who bought an extremely rare 2015 Porsche GT3.