It's not difficult at all to get M2M tenants, assess their vibe over the first 2 -3 months (are they paying on time, are they keeping the property clean, are they good tenants, etc...) and then offer them a lease (or asking them to leave) based on what you see. 

Scott M West The promise of future work is 99% non-existent to us contractors, just so you know.

Myself I mail out 6,000 letters every month to all non owner occupied property owners in the county that I operate in.

Very clean and EASY to use.  

Having some asset (like medical offices) “back your investment” is a little different than wanting to be a silent partner in the local dry cleaning or boutique smoothie joint.

Your CPA might be confusing Bonus depreciation with 179 expense deduction. 179 deduction which was also increased to 100% with the tax reform can only be applied to non-residential property.To clarify, the 100% bonus depreciation applies to property that has a useful life of under 20 years.

When mailing to non owner occupied property owner, do you mail to the address on the county tax site?

You should know exactly what you're agreeing to when they ask you to sign their one page assignment contract.Fourth, Most deposits to wholesalers are non refundable so make sure all of your questions are answered before handing over a check, preferably over email so it's documented.Fifth, Do not stop your diligence until you close.

The IRA would have to cover any expenses such as mortgages, property taxes, etc.An IRA must obtain a non-recourse loan, meaning no personal guarantee from you. 

Someone needs to clean it--as clean as a nice hotel room.