The company updates costs based on local material and labor rate costs.  

I have some telling me that I can do minor repairs on the property and use a credit card to purchase materials (HVAC Filters, caulk or even paint) and my IRA can pay the credit card directly (keeping it at arm's reach).I also see where this interpretation of services versus repairs could be considered a "Grey" area and I am just looking for something that turns it at least a little darker.

Any advise on materials?

In Georgia my average materials cost on a new roof is $2,850.

Also in 2022, Ford increased the cost of the Lightning by upwards of $8.5K due to (ahem) "more expensive materials".https://www.caranddriver.com/news/a40848342/ford-f-150-light...

But IMO, if you have to jump up double digits without a material change to the unit, you've screwed it up in the years prior.Staying on top of fair market rents is not easy for small landlords.

Only thing I'm not sure of is the old countertop material, but it does look look in the photo. 

Not necessarily land, as it is very costly to build there as all materials except for some concrete products have to be shipped in.

He networked with investors and offered to pick up and deliver materials, then he cleaned and secured the worksites every night.

The local hardware stores and big box stores sell materials, they hire local workers.