---------------------------------------------------------Land ($18/sq ft): $941,000Construction ($180/sq ft): $1,260,000Engineering/Architect fees: $70,000Legal/CPA/Permits/etc: $40,000Cost of acquiring finishing equipment (security/signage): $30,000Marketing/Insurance/and other misc: $30,000---------------------------------------------------------------Total Project cost: $2,371,000

There will be a return at some point of the accumulated demand of people who were unable during the confinement to go out and buy furniture for their home, paint or repair their house or, on the industrial side, build structures and install the necessary equipment for the business.

I hired a professional company, but I don't know the exact technique they used or the specifics of their equipment. 

It will makes its way behind closed doors and into every space of the home no matter what you do w/o specialized equipment.

Check if there was a permit obtained for the install of the AC equipment.

Only thing I'd ever rent to a friend is insured equipment or something I don't mind losing haha. 

Equip the hell out of the kitchen.

Yes cap ex can be depreciated if you are buying equipment (fridges, ovens, sinks, ect).  

I was the real estate agent pupil.

You are going to need a slew of other equipment to ensure your mail is property set up each month.