Home is not equipped with heating system 5.

Consider allowing pets with an additional fee (either one-time fee or pet rent, whichever is the local custom).Another idea you might try is to put up another ad, identical in all ways, but put it as a 2BR with office AND den (or something similar).  

If you have millions of interconnected homes and vehicles - all of which are equipped with sensors now - in combination with utility scale facilities, you massively reduce grid vulnerability.

I appreciate your input Brandon, but it appears that d(1) contradicts your first point:"Except as provided in § 1.162-3 (relating to materials and supplies) and in § 1.263(a)-1(f) (providing a de minimis safe harbor election), a taxpayer must capitalize amounts paid to acquire or produce a unit of real or personal property (as determined under § 1.263(a)-3(e)), including leasehold improvements, land and land improvements, buildings, machinery and equipment, and furniture and fixtures."  

Here's a great comp for our project, it's one block away and identical in layout and scope to our project.

So, let's say we have two identical properties but one has been divided into 3 units.

Some of the factors causing this is lack of identity for the college, shift of importance of having a college degree in the young generation, the ability for students to go a JC for two year tuition free.  

Also to buy any business equipment or supplies this year as well. 

(I still go through and block them after their call is ignored s they never leave a voicemail mail and their texts are identical…)

When you ask about green investing, are you talking about equipping properties with green technology?