That could be 30-40% of the tax you would pay by just selling.But if you've really had  the intent to maybe hold this property for productive use and it's just not penciling out then you may want to think about a 1031 then or now if you end up selling and then buy your next hold property with financing that will let you keep it. 

The seller is motivated and so we're hoping that she accepts or at least counters.

The 10 year maturity date is where the LOC will modify into a different product all together.

What are the tax implications of an individual deeding the title of a property to a partnership or corporation? 

If an HOA board votes to buy a new product for the community common usage, such as a new entry point access control system, are they able to depreciate that hardware in any way?

I don't want to spend the money to individually meter the units, it doesn't make sense financially. 

He is proud of what he has built and I know he does stand behind his product..

That will be a problem if you do those all individually

Buy lists of owners of properties of the type you might be looking for - multi-family 2 to 4 units, or who would be motivated single family owners:  send direct mail - lots of it.I do a lot of #1 and #3. . . if you have a brand new marketing machine, you need to spend more money on #2, if your machine is 15 years old like mine and your website already ranks, and you want to target your leads to specific properties and areas rather than a blanket ad across the metro, then I spend more money on direct mail and retargeting. 

Hello BP community,I ama new investor, and am highly motivated to learn everything I can.