Sit down with a tax accountant and a realtor in your market walk thru the above with them.  

@Francisco Milan I'm a big fan of buying real estate and doing cost segregation studies.

Or take cash and pay the tax on their portion.Only your accountant will know whether this kind of drop and swap is possible without a tax event. 

I opened a business checking account with Regions.

All deposits were made directly to the builder/seller's escrow account, with the seller as the beneficiary (please refer to your escrow letter).I am committed to helping resolve this issue between the seller and buyer.

Definitely consult with your accountant on that.

We absolutely prioritize growing our clients portfolios and they still account for close to 65% of our monthly closings.  

Quote from @Jorge Magana: Nathan good afternoon; I'm about to do my first cost seg study for a new construction project we recently finished; would you recommend REcostseg?

In the long run, Roth-style retirement accounts beat the Traditional retirement accounts.

Mostly people with minimal RE experience are adding a single ADU and they often make that choice based on cash flow without taking into account the negative equity position.