Another option to consider may be to offer referral bonuses as well to try to fill up vacancies even faster.

The mortgages and closing expense can be written off to eliminate the taxes as you want  Maybe she could also do a cost seg and take some bonus depreciation on top of all of this.

With a few affordable units to get the density bonus, we're in Complete Communities Tier 2 with a FAR of 8.0, so you could go up multiple stories. 

However, the real estate investments still offer the potential for tax-deferred growth and, under certain conditions, the ability to carry forward unused passive losses to offset future passive income.The concept of depreciation and bonus depreciation is particularly advantageous in the early years of an investment, allowing for significant upfront deductions.

Such as splits, fees, and bonuses. 

Buying a 4+ bedrooms with a bonus room or flex rooms they’re able to charge from $650 to $750 per room including utilities.

Bonus depreciation and Section 179 allowances for improvements can be utilized, with the latter, however, capped at zero to prevent negative losses.

Bonus depreciation and Section 179 allowances for improvements can be utilized, with the latter, however, capped at zero to prevent negative losses.

Have you looked into cost segregation studies, bonus depreciation, 179D, historical tax credits, etc.?

You could ask your accountant about options for bonus depreciation or possibly updating the properties in order to receive depreciation deductions or write-offs for repairs, maintenance, etc.