In terms of response rate what is the best form.

We’ve come up with some strategies (and thanks to the first couple responses for productive perspective).

Thanks for the responses. 

If you get no response from the tenant, send it again in one month and again one month after that.

I personally took the classes to get a license and was planning on actually completing my license, (though never did because I moved to CA), in MA for a few reasons. 1) The cost was low, I think I only paid about $400 for the course.2) The time commitment was low, you only need to complete 40 hours of instruction.3) If I wanted to get a license, I could do so and hang it with a broker simply to help myself with my own process of accessing the MLS and being more self sufficient.Having completed the course I can tell you that you will learn nuances to real estate that you didn't already know. 

All depreciation must still be recaptured.But I'm still intrigued to hear some CPA responses to this because I think that the above 4 items might not be factors because the investment use and depreciation were all taken by and part of the ownership by the now defunct partnership entity. 

Thank you for your response...Do you know what the number if units cut off is?

Thanks for you responses!

The folks on there are pretty responsive and I know some manage airbnbs, that should be a good resource for you.

I appreciate the response.