@Dan Deng - It's sometimes difficult to find a CPA who both specializes in real estate and is located close to you in Ann Arbor.There are lots of good CPAs and Enrolled Agents on Bigger Pockets who work remotely and have clients all over the country.

I'd start by selectively selling the properties I like the least, either ones in distant locations or ones that have been difficult to mange.  

And truly it would be very difficult to give any sort of practical advise without understanding more of your financial picture.

They are few and far between, and when they do pop up, it is difficult for VA financing to compete with the other offers in this competitive market.

They are few and far between, and when they do pop up, it is difficult for VA financing to compete with the other offers in this competitive market.

They are few and far between, and when they do pop up, it is difficult for VA financing to compete with the other offers in this competitive market.

In today's market, buying a new property for maintenance purposes makes sense, but since properties have appreciated rather quickly over the past two years and rents are still lagging (although catching up) finding a quality property that meets 1% rent to price may be difficult.  

For the wholesalers, what part of the process is difficult?

It would be difficult, rare, and frankly not a practice I would help with, for you to place your downleg under contract and your upleg under contract before your downleg is past due diligence period and the buyer's money is hard.

@Alexander M Dant, without listing your specific terms, it's difficult to offer suggestions that have similar terms.I will say on rate, for a commercial property you probably won't beat a bank loan.