My main concern would be using HELOC on personal residence to make first real estate investment, not as concerned with the Roth/IRA but still don't want to make a big mistake on the first one. 

I understand that I can deduct mortgage interest up to $750k on my personal residence.

Many groups during Covid have switched to online only or a combination of online/in person events.

Thank you @John Mason.Do you have personal experience with this firm or some you know is good and reliable ?

You are looking to rent or buy a space with a partner to have a personal fitness business or just a class?

I would recommend choosing someone with the most forum posts and/or reviews that way you know that person is active 

Since, you will have to do business with them on your properties on a personal level.

We are sending a very clear message to those who seek federal funds that we intend to stand up for the cause of civil rights and expect them to do the same.John Trasvia, HUD Assistant Secretary for Fair Housing and Equal Opportunity (FHEO), added, Prohibiting this form of discrimination provides an essential protection for many Americans, including disabled veterans, seasonal workers, and persons that are using housing choice vouchers to maintain housing for themselves and their children.

This would allow you to secure funds without placing a lien on the new property.Personal Loan:Investigate personal loans from banks or online lenders.

Buildium has this statement, hopefully your PMC knows how to generate it.You should be able to give your tax professional the 1099 and annual statement, along with property tax, insurance, etc. bills you personally paid and that's it.I think Buildium even allows the annual statement to be sent in CSV format, so you could just add the expenses you paid to that.