You can put money into no risk 4 week treasury bills right now for over 5% ( technically about 4 when you consider taxes ).

The unallowed losses tracked on the federal will be carried over to both the federal and state level in the future.

Each tenant knows we are the owner and built a friendly relationship with them over their stay.

I think there could be some work done on this to model ways to put reserve money to work prudently over time. 

It seems most of the investors in my area are out of town/state and the closest REIA is well over an hour from me.

Tons of 2-4 family homes all over the city.

I moved over to BatchLeads to do SMS campaigns and receive a much higher response rate (even if it is a no).

Jhon Jackson had my friend and I working our butts off selling us on buying thing that was supposed to help us we spent over $10,000 dollars and got nothing for it and he refuse to give us our money back he is a con artist one of the best.

I, personally, would consider any other option, including bankruptcy for your sister if she really has that much debt that she can't pay, rather than ask my nephew to give that much equity away and start over smaller with a much higher rate.         

What the law does do is create tenants in perpetuity which means I can't decide I don't want to continue to rent to a tenant who has lived in the property for over 12 months and tell them to move at the end of their lease.