It does vary by state.  

I live here so I have a vested interest and may have some rose colored glasses, however have seen the changes first hand over the years and we are light years ahead of even 10 years ago.Off the top of my head I think each floor has ~ 5800 sq ft to lease with varying office suite layouts.  

For me acquisition costs vary widely depending on the type of financing, services needed and even the time of year and that's for properties all in the same geographic area.For example:Financing - origination fees, appraisals, points vary depending on the lender and type of loanLegal - Title insurance is usually a percentage but the attorneys fees, recording fees seem to vary quite a bit especially if any kind of title issue comes up.

For example, a property built in 2006 and 1906 are going to have varying numbers and costs

Expenses will vary wildly for apartments at the same price point. 

This amount varies anywhere from 1-5%, typically.

Over the last 30-40 years, local governments have made government "work" by passing along any increase in the cost of running government to property owners AND by not paying pension and retiree healthcare debt.The suburbs are in a varying state of mess now. 

There are so many variable to answer that question. as Colton S. said, best way to get an accurate answer would be to talk to a CPA about YOUR specific situation.Some things will vary by state, the entity that you used to purchase the property, if you could be considered a RE professional etc...Here are some things that COULD POTENTIALLY be deducted (again, talk to a CPA):Car millageRenovations (again, not all things)professional fees (i.e. for realtors associations)permitshome officeinspection feesThe challenge is that you can claim anything you want but at the end of the day you will have to face that IRS auditor and explain why a $3000 watch is a valid RE expense and when he doesn't buy it face the consequences...This is why it's better to consult a CPA ahead of time to get your tax planning optimized.

That said, your friend should approach a broker and quote alternative insurance carriers because it can vary significantly.  

If you plan to grow your business significantly you might think of creating a project oversight department and have a lead person in charge of that with a training program in place to better manage a larger business through people with varying project management skills and experience.