I have an idea of how to do it: -lump the 5 year items together in the assets worksheets, depreciate as needed and select bonus depreciation -lump the 15 year items together in the assets worksheet, depreciate as needed and select bonus depreciation -subtract those totals from the structure value, so that I am not double dipping.  

@Joshua J Cawthorn I can let you know what the unit density is based upon zoning....there are also several varying densities based upon several differing density calc's for certain overlay zones and/or bonuses.

If your losses are not limited not or the losses are limited now but can be released in the future, you should be cost segs while you can still get 100% bonus depreciation in 2022.But more info is needed to conclude.  

It is not extended.The real bonus benefit here is usually that the identification period is extended so much that it almost coincides with the exchange period. 

What else can I add to this offer to make it more enticing to the seller? 

Potential Markets with property types that fit my budget: - Smokies, TN (Single Family/SFR in Gatlinburg, Pigeon Forge, Sevierville - at least 3 bed/2 ba -  I'm counting bonus rooms in the "3 bed" calculation - will install hot tub if not present) - Nashville, TN (SFR in East Nashville - at least 3 bed/2ba)  - Austin, TX (SFR as close to Downtown as possible with my budget - Windsor Park, far East Austin, South Congress, Montopolis, Franklin Park - at least 3 bed/2ba.

Most of the time he Refi's out and turns it into a rental with the appreciation bonus for the next place. 

This is especially enticing since the rate is so low.

This property offers a spacious layout and a bonus room waiting for gym equipment or home office.

Also, purchasing in December when you had the ability to negotiate made it enticing.