Instead of recognizing the gain of 600k - 100k, you get a stepped up basis at time of death.

It’s impossible to advertise a contract without also advertising the property itself, which you can’t do without a license. 

Where are you advertising?

Most have exited since the earlier thread's activity, so I'm starting a fresh thread asking members here, did you participate in any of the completed deals and was your experience and return as advertised?

Our team negotiated a purchase price of $40,000, recognizing that even with minimal improvements, the home could yield a profitable return.

That's great if you got a home run deal, but the reality for your first one is to try and live for free, and then get better for HH #2, and then incrementally better for HH#3, as you progress in your investing career, you will be able to recognize those great deals, but it is much harder in the beginning since you have a huge learning curve. 

However, you could do a mix of both, for example you could create paid advertising to promote specials/rates, partner with a local restaurant to have some type of a collaboration that includes a free drink with a stay, or you could switch to longer rentals.

I had a professional photographer shoot the listing photos and the place where it was advertised is the main website out there, and my photos were one of a few professionally shot listings.

For SA market, what method have y'all found most beneficial to advertise SFRs?

By not taking a partial disposition deduction, you would be missing out on potential tax benefits associated with recognizing the loss on the disposed roof component.