This stands in direct opposition to a capital intensive industry such as manufacturing where employee and owner skill may be less important than the company's fixed asset profile.While S179 is a valid strategy in the attempt to drive a taxpayer's taxable income below the 'threshold amount' so the SSTB receives the un-phased out Sec 199A deduction, a SSTB may not have the investments in fixed assets necessary to drive them below the threshold during the year unless they're already very close to the threshold.Some other ideas for taxpayers owning a SSTB to lower their taxable income:Roll taxable bonds into tax-exempt bonds.Life insurance & annuities.Real estate (it's BP after all).Oil and gas investments.Charitable gifts (including CRTs).Gifts to taxpayers with lower taxable income (powerful option is to gift a percentage of the business to a trust).If a SSTB is well above the threshold, a compelling case could be made that the business should be a C Corp in the current tax environment. 

I'm not sure how you are analyzing the repair cost and how this plays into your spreadsheet. 

With the lease option you can be in their in less than 30 days.The buyer leased my movie theater - play house for three years, hilt up equity through crediting part of the lease payment as future down payment, credited the lease deposit of $20k, and he was able to get a bank loan to purchase.

There were more than 4 million homes that were eligible, but so many HOAs refused.However, with AB 670, HOAs no longer have that power.

I just closed on a house that did not have  the power connected nor the water.

My question to those who are playing in this market is....

If they insist on a dog, then that is bargaining power to increase the SD and amend the lease. 

Is it just a yield play?

They include but are not limited to the following: Contaminated soilProximity to a hazardous waste siteOil and gas wells located on the propertyHeavy trafficAirport noise and hazardsOther sources of excessive noiseProximity to something that could explode, such as a high-pressure petroleum lineProximity to high-voltage power linesProximity to a radio or TV transmission towerProperty AccessThe property must provide safe and adequate access for pedestrians and vehicles, and the street must have an all-weather surface so that emergency vehicles can access the property under any weather conditions.Structural SoundnessAny defective structural conditions and any other conditions that could lead to future structural damage must be remedied before the property can be sold.

I have replumbed many homes in PEX it is the hot ticket, I recently purchased a Propress for crimping copper and also got the jaws for F1807 Pex rings, but i see Ryobi now has a cordless pinch ring tool for a reasonable price. https://www.ryobitools.com/power-tools/products/de...