I’m sure a QI will chime in on this, but I’ve typically seen $800-$1k per property for a normal exchange.

Typically, and usually, the seller pays both the buyer agent and the listing agent.

By replacing UBIT with corporate tax, the rate drop is significant enough that the net after-tax ROI to the IRA may still be favorable relative to other passive opportunities the IRA may have access to.This is not a meaningful strategy for the typical $50-$100K IRA, but for someone with the capital to really do a volume of flip transactions, it can be worth exploring.

It may be helpful to know whether the property is an auction since auction listings are typically listed at a base price so you generally have to plan on a higher price.  

Is their any other loan structure for 10-30 unit complexes that are better than the one above or is this typical for commercial loans? 

What type of security does typical hard money loaners require?

It will be extremely unlikely that you find a HML to give you 100% funding on your first deal.They will all require you to have a down payment and some skin in the game.You will also need funds for rehab because they typically reimburse you afterwards.You'll either need to save up or get private money (friends, family, etc) for the down payment.Otherwise you can always explore creative financing options like seller financed deals, etc.

Those type of properties I’ll typically shoot straight for MAO.

I'm sure it's hard to estimate cost, but what kind of return do you typically see from sub-metering?

Typically rising market, property taxes, interest rates...Somewhat depends on your income level too.