How can I determine the percentage of partial exclusion? 

Nah, please don't bring up 'you owe me' AFTER the deal is done.Next time, all this stuff should be spelled out in the agreement to form an LLC, or shared in the LLC percentages of ownership/partnership.Good luck.

(Remember, a loan is not a taxable event.)Given that mortgage rates are also close to 7% this won't boost your cash on cash returns much, but a higher percentage of your free cashflow will be tax sheltered, potentially all of it. 

So it's possible that the assignee might decide to cut his losses and forfeit the fee amount he already paid in.Regardless of why this might happen (which is really immaterial), the questions I should have asked are:How frequently (percentage of a wholesaler's deals) does it happen that a buyer backs out of the assignment, andWhen it does, how successful are you in pursuing the alternatives mentioned in Dustin Heiner's article?

-Appraisals seem to come in low a higher percentage of time than with conventional loansAs a listing agent, this is the order of preference for how the loan on an offer looks1) All Cash No Contingencies2) All Cash Some Contingencies3) Hard Money Local Hard Money Lender4) High Down Payment Conventional Loan5) Low Down Payment Conventional Loan5) FHA/VA Loan6) FHA/VA Rehab Loan7) Hard Money National Lender

Also, you LLC would disqualify you from using a residential loan since legal entities are not eligible for conforming residential loans.Usually, a HML would pay for a percentage of the acquisition and a same or different percentage of the reno. 

Turnkey providers typically charge a percentage of gross rents plus a markup on maintenance calls.

Could I have a real estate agent find a buyer for this contract/property and offer the agent a percentage of the assignment fee? 

Cost segregation is a popular tax deferral strategy and there is often confusion as to the difference between bonus depreciation and reclassification.Bonus DepreciationBonus depreciation is a tax incentive that allows a business to immediately deduct a large percentage of the purchase price of eligible assets, such as washers and dryers, rather than write them off over the "useful life" of that asset.

Generally the fees are going to be very rough on DSCR Loans of that size (as a percentage of loan amount) but probably no choice right now - the market for DSCR Loans under $100k is very small and less than $75k even smaller.