Since rent is late, you better check if she is current with the utilities.

While you can always negotiate for reductions in contract services, building maintenance costs are going to be what they are, utilities will continue to creep up (tell him to expect a major increase in WASA costs in FY2016 if he's not already aware of it), and you need to make sure that reserves are being properly contributed to.  

There is only one hitch in your line of reasoning; the jump from (A)(2) to "CPA may utilize Tax Court decisions in providing tax advice".

I realize there is A LOT to learn, however, that is not above my capabilities.It is my intention to build a company which utilizes integrity and honesty helping the community with creative Real Estate solutions to achieve my financial success and stability.It is my goal to actually retire in 5 to 7 years and be able to do the things which retired people do, such as take my wife on a vacation (which we have never done & she is already retired), and just relax in general.This site was referred to by another investor contact previously in another venue, I came to check it out and I like what I see so here I am.

.)* $550 Sump pump* $175 Landscaping (trimming, mulching, fill dirt)* $50 Safety (CO & smoke detectors; fire extinguisher)* $70 Utility costs during rehab $230 Misc (plywood; insulation)* $250 Tools/Rental equipment $550 TOTAL $27,720 *DIY jobs; the cost listed is for materials onlyI’m disappointed that we came in about $2,700 over budget, but the unexpected cost of replacing both bathtubs was mostly to blame.

Stable employment, rental inventory, what is the utility of the property?

I want to utilize a mortgage/s, for personal tax reasons.

Buyers would choose from 4 different models and they would have to pay for the foundation and infrastructure on that small lot (driveway, utilities to home, yard, ect.).

Will the tenant pay utilities?

We lucked out a few years ago when ours burst but it was 3 years past it service life & was a utility company rental.