Which is also one of the 3 fundamental needs of a business most often (customers, product/service, place of operation). 

You did some fraud or such and I would want to know for sure before doing business with someone. 

The business seems to be doing well so wondering why it seems like people are trying to get rid of them?

Use this partnership as I way to learn how to crawl in the house flipping business.

I am seeking advice of what to do with the money from someone who exit the business and successfully got similar income and appreciation of capital.

If you want cash flow, start or buy a business.

They lower taxable income for federal taxes but not for FICA.However, employer contributions made by the S-Corp are not subject to FICA and count as a business expense.Make sure your W-2 correctly reports wages, deferrals, and FICA wages.

When picking a market, I would look for things like population and job growth, rental demand, and economic diversity—basically, is the area attracting people and businesses?

@Drake BackmanBigger Pockets is a great place to find a tax strategist specializing in real estate taxation.A good real estate tax strategist can save you thousands of dollars by leveraging entity selection and formation, tax deductions, cost segregations, bonus depreciation and tax planning.I recommend finding a tax  strategist specializing in real estate taxation, business taxation, financial planning and tax planning.Consider working with your tax strategist remotely to expand your options.I would also recommend looking for a tax strategist willing to work with you throughout the year.

That's the first place to start.I can tell you what to invest in and where - but you won't listen unless you really understand this business first.