If you know someone, or fit this bill please let me know.Thanks,Merrill

For the amount you can deduct: https://www.law.cornell.edu/cfr/text/26/1.190-1For what qualifies: https://www.law.cornell.edu/cfr/text/26/1.190-2Your specific question, how to actually make the election: https://www.law.cornell.edu/cfr/text/26/1.190-3 If it were me, I would include the deduction on a separate line on your Schedule E with wording such as "Sec 190 architectural and transportation barrier removal expenses" or whatever your software lets you fit.

The local accountant I consulted with before setting up the LLC did not seem like a good fit for me to work with.

First of all, I agree that to know about you personally or what service fits your goals so I will know myself to be giving you much rounded feelings on what you are recommend you.do.    

The government backed her loan, so they will not pay for the opportunity to lose money when they can just go to uncle Sam and say "Hey pay us the balance plus all fees on this loss".As far as the 50K comp, if it is comparable the appraiser will use it as a metric if the situation fits.

@Joe F. It

Sounds like a perfect fit for a 4-Plex!

If flipping/construction isnt something you have experience in, I'm not sure i would dive into that niche unless it truly fit my Vision.

I had read a lot about wholesaling, but was never taught the way to get started that best fits both making relationships and deals.  

It's hard and frustrating, but it fits my personality.