The income from these loans makes up about 10% of the partnership's gross income for 2023 (but will likely be a larger percentage in future years). 

That is your taxable basis.

Can I ask what your occupancy % is currently and where it has to be for you to break even or generate net income?   

(Someone to receive notices on your behalf)Residential income properties need a Transaction Privilege license in most locations (Rental Tax)Property Management is a specialty in the industry and it's very possible your sister has her license with a broker that doesn't allow her to do property management?

Typical rates are 8-12% of income either monthly or yearly depending on manager.

Kinda fun tbh.I ended up having 2 people just from talking and lifestlye (pets, kids, jobs), I picked one as they have a more consistent income and did a vetting on credit/background for around $40.Within 3 days, the vacancy was filled.RenovationNo property is perfect.

Nothing wrong with renting out rooms which is called (Boarder income). 

Also, setting up one of the units as a medium term or short term rental to increase income.

Adding a negligible amount of tax revenue through income?

What investment choices would you recommend to offset W2 income taxes?