When there are property damage issues, California landlord tenant laws allow the tenant to recover attorney's fees in addition to other damages. 

For most people paying tax now or later is somewhat neutral - sure you may be able to avoid 3.8% tax if there is a large gain but the risk of holding a note and losing liquidity is likely a bigger factor. 

To help you in your search: be sure to find an accountant that is willing to grow with you, and is not too high priced fee wise.

Due to interest rates, building costs, leverage, distress, and maybe other factors, I predict there will be a pretty big gap in new construction multifamily starts for the next 3-4-5 years. 

I negotiated a reduction in fee due to not meeting the deadline which they granted. 

Lending income counts are regular income (fees, interest etc) (most of the time) When I started doing private lending that was a big regret I wish I did sooner

@Paul Azad, as noted, there are a myriad of factors at play.  

Ask about ALL their fees - do they keep late fees, lease renewal fees, etc. 

I lost money to court fees but ultimately won the case and forced the sale of the property after the partner had stolen tens of thousands of dollars out of the banking account.

CPA and Lawyers will always tell you to get one (and contrary to popular rumors this has nothing to do with getting more $ for filing fees).