You might have additional items depending on your market.1. 

Hello @Yvonne Wang,The scope of work should include the following:- Basic info: Property address, client name, contractor's contact info, address, license#'s, signed general/operating agreement b/w contractor and client- Specification of repairs: Repair item, Quantity of items needed, total & per unit cost of items, taxes (if applicable), Completion hours, title of the person responsible for the repair item, written summary describing the work- Add'l info: Schedule of repairs, additional payment schedule details i.e. disbursement schedule, method of disbursement, deposits, holdback amounts, etc.The screenshot below highlights a couple of repair items.

The way I can imagine is perhaps putting up additional cinder blocks but that sounds expensive.

Additionally, consider operational costs like cleaning, staffing, and marketing, as they can quickly add up.For management, outsourcing to a professional property manager or leveraging tech platforms for bookings and operations could streamline things, especially if you plan to scale.

Additionally, the study should contain 13 principal elements.WHAT ARE THE ELEMENTS INCLUDED IN A COST SEGREGATION STUDY REPORT?

In addition to other tax strategies like a cost segregation study on the fully rented out house.

I'm in Iowa and while not KC, I think the factors are probably similar being in the Midwest. 

It looks like there's an additional day of interest in their calculation which checks out just fine.

Additionally, do you have any other ideas or strategies that might help achieve his goals without incurring a tax liability?

In addition, they are bearing the risk of you backing out of the deal and them being stuck with vacant units not bringing in rent. 4.