I use a maintenance service for the hot tub and while that cost is a factor in pricing, we don't submit that as an extra charge to the OTA platform although it's a service).

I'd like to use 3.5% down with an FHA loan.

It is a very nice building and no, I did not consider skipping insurance, although I suppose I could have, it is paid off. 

. - I finally said that I was going to hire a mediator, per our JV agreement if we came to a deadlock (he kept telling me I'd get paid back every month, then every week over and over again, refused to respond to my texts, calls or emails in a timely manner or at all, and refused to agree to any reasonable compensation for being so late on his loan).

I’d imagine experimenting with some texture could really make it look amazing.

I don't like restrictions and they're usually County driven, so I'd look in another county...

I’d also think about creating a sales position that is based on commission.

I'd need to know more information to determine myself if I were assisting you (hypothetically, of course, since we aren't allowed to advertise our services through this medium), but from the surface level it does sound like you do qualify for the 121 exclusion.

I’d also appreciate any tips on creating my own analysis model.

I'd need more details, but this does look bad.