The 25K would go towards a rate buy down.As far as accounting for cap ex and maintenance for newly replaced/updated items, I'd still recommend doing it.

So the seller said they are going to replace all 3. 

I have had a lot worse and never been forced to replace it to get insurance.  

It'll take you a while to replace your $60k income...Assuming that you make 2.5% per deal and pay your Broker 1/2, you'd need to buy/sell $5,000,000 worth of properties per year to equal your current salary.

@Nold R.In addition to the great post from Dave, possibly consider an option where the property is taken out of the LLC sooner rather than later and held as tenants-in-common prior to the sale, possibly setting you up in a position to take your share of the proceeds and individually purchase a replacement property via 1031 exchange. 

The downside is if it gets damaged you have to replace the whole sheet.

Two years ago, the roof was replaced on the property and recently due to a leak, the roofing company discovered that screens were installed on the drains on the roof that voided the roof warranty.

Where an exchanger will purchase multiple replacements. 

If you want to sell a property and keep deferring that tax by NOT recapturing the depreciation, you can do a 1031 exchange where the proceeds are held by a licensed intermediary for a short time while you identify and close on a replacement property.

Are you sure you are not just doing replacement therapy and you really should be buying a property?