Im not an expert and you definitely should consult a CPA but I believe the year in which you do the cost seg you would need the participation hours, so it does sound like 2024 would be out by 2025 could be possible. 

Recommend consulting a tax advisor before moving forward with this.

Each time you consult a lawyer, you receive a different answer, and the subsequent lawyer may provide a completely different solution or, even worse, refute what the previous lawyers have said.One of the primary issues is their inherent biases.

They now monitor the heat usage each month and send a bill to the tenants calculated from their usage and corresponding share of the gas bill.

. ;-)  your right because I dont charge to consult for sub too.. 

But you should consult with your tax advisor on that piece.You do not need to be a realtor to qualify for real estate professional status (REPS). 

I've been a real estate investor and consultant for nearly a decade and firmly believe ADUs are the best way to find cash flow today.I joined BP to learn more about how investors are thinking about finding ROI in today's real estate climate.

However, it’s always best to check directly with your insurance company or consult with a public adjuster, they can help interpret the fine print and ensure you're not missing out on any potential coverage. 

For a complete understanding, it is recommended to review the full text of Assembly Bill 1771 and consult with legal and tax professionals.

I am trying to make sure I am only enforcing the lease and not reading it with a biased perspective.I would happily consult an attorney for a reasonable fee (any recommendations are welcome.)The original annual lease had an end date of 3/31, if that is helpful to know.