I will present two (somewhat technical, sorry) points that are essential for the specific question asked by OP.1.

The financial benefits of a cost segregation study are realized through using increased cash flow to scale your business or strengthen your portfolio which is done by maximizing the net present value through deferring tax payments.As a reminder, bonus depreciation started to phase out in 2023.

Even though they maybe “out of service” many insurance companies will not insure if they are present.

@Michael Schaffer  Gas stations present some unique challenges. 

MTR Presentation: https://docs.google.com/presentation/d/1qCD_XIgmg-2BGGzsDbWq...4.

For investors, this may present an opportunity to work with more flexible and cost-effective agents, reducing overall acquisition costs for rental properties or flips.

Ethan touched on the points you basically want to solve their problem and present yourself as a great solution.

There is a software that can help determine the true value of the old roof costs that are no longer present, especially if a cost segregation study was not done previously. 

Remember - in every scenario you've presented, folk have a much higher income than they need for their normal expenses!

This rule change if/when it occurs likely would present a path that is currently not available.