Can I send you gas money?

For instance, Oil and gas rights and royalty interests in mineral resources are considered real estate for purposes of 1031. 

The only time you need to worry about r22 getting phased out is If your system has substantial leaks.

I viewed the place myself and had concerns about a roof leak, foundation issues, and a damp basement area where HVAC is located.

They'll give you the charges for the last year.The listing mentions that the owner pays "common area gas heat," but you don't have an expense for that.What about management?

If not there are generally 5 basic utilities, electric, gas, water, sewer, trash. 

The worst that could happen is that there may have been a very small leak and  over time you may have rotted wood that invites termites, or mold.

My real estate agent informed me that she received an addendum from the seller's agent, indicating that the water in the upstairs unit is off, possibly because off a leak, possibly from the bathtub.

I did just cosmetic work, well, I replaced gas lines too... everything else just finishing work, paint, floors.I also rebuilt the porch and took down like a gazebo behind the house.

The tape had a hard time dealing to the grout and some leaked through.