Among the benefits of this are:1) you can claim the deduction even if you do not itemize your tax deductions2) it can lower your AGI, which may make you eligible to claim additional tax deductions or credits

Also maybe offer $100 signing bonus to incentive someone since it's not exactly done yet.

I think the best way to evaluate an additional investment is "Return On Investment".  

Retire , additional income , ?

There is an additional acre of land that can be subdivided and sold off that was once part of the original farmland about 200 years ago.

Also,  have a discussion prior as to your involvement if you would like to be completely passive and simply receive quarterly updates on your investment progress, or if you would like to know the challenges and why specific decisions were made along the way... latter of course takes additional time commitment. 

In addition to storage containers (which can be costly to have delivered depending upon where you are located) there are a few companies that actualy make a "portable" single storage building that are shipped flat and you tilt up the walls and have a rentalable "no building permit and no tax hit" unit ready to rent in a couple of hours.

Additionally, you can offset 25k of active income (like W2) with passive losses if have an AGI of 100k or less.

They have $750 stuck in the refund position with Airbnb and had to spend an additional $750 for another place (screenshots were sent for proof).

Grid) finds this acceptable as long as there is a written agreement in place prior to the tenant taking on the additional usage.