They are instructed to shut the water off, clean up as best they can, then contact me.  

Running non-stop at full capacity caused the unit to freeze up.The repairman instructed you to simply turn off the unit, so that the motor could cool down, which resulted in the unit working properly again.  

You also have access to an instructor via email and an optional online live Q&A session scheduled everyday. 

Instruction insurance for you, additional insured in all contractors insurance5.  

And no, I am not affilliated with them, just greatful for the (free) step by step instructions I used to form my LLCs.

Michael is a great instructor and you can complete the licensing course in two weekends.

We found a maintenance guy who was then instructed by the manager to give a tour...

And before you ask, it had nothing to do with our activities or lack of doing what we were instructed to do.

Sure, if you don't read the instruction manual, you can lose a finger, but if you use the tool with the proper procedures, you can create excellent results.

", I believe the OP will use the form 709 exclusion - see https://www.irs.gov/forms-pubs/about-form-709, the form and instructions.