Consult with a tax professional to determine if your current business structure is the most tax-efficient for your situation.Cost Segregation Study: If you own and develop commercial or rental properties, a cost segregation study can help accelerate depreciation deductions by breaking down property components into shorter asset lives.

As far as actual components of the house, we don't really look for anything.

Residential rental properties have a useful life of 27.5 years, while commercial properties are typically depreciated over 39 years.Cost Segregation: Cost segregation studies allow you to accelerate depreciation by identifying specific components of the property, such as appliances, flooring, or lighting, that can be depreciated more quickly.

The goal is to identify and separate certain components of a property, such as appliances, flooring, and lighting, that have shorter depreciable lives from the building itself, which typically has a longer depreciable life.Key Benefits of Cost Segregation:Cost segregation can yield several benefits for real estate investors:Tax Savings: By accelerating depreciation on specific property components, investors can reduce their taxable income and lower their overall tax liability.Improved Cash Flow: With lower tax bills, investors have more cash at their disposal.

If the tenants concept is oddball or has specific heavy TI components then if they go dark it could be very expensive for the landlord to get in re-rentable shape again as most new tenants would not want the space in it's current special use form.Also if it's a weak tenant that is not national I do not like to see rent increases every 3 or 5 five years at 2% a year.

Now, the hotel has a real estate component and a business component; depending on what type of property is being relinquished will determine whether a partial stake in the hotel would qualify.Lastly, I will add that the 1031 must be executed by a Qualified Intermediary (QI).

I know three major components of real estate are 1.

KREIA also has a Saturday education component that's 99$ for members or 199$ for non members.

From the facts you have provided, it appears that your client has $22K in taxable boot.It is too late to salvage this situation, but there is still a tax pitfall ahead for your client in calculating the two components of the depreciation basis for the replacement property.  

So "component" depreciation really is no longer an option.