Wall Street Journal wrote yesterday that Blackstone is set to buy a portfolio of self storage facilities for $1.4 BILLION from Simply Self Storage.  

I called every storage facility in my area (no more than 30 of them) and asked if they would consider selling.

I own a real estate holding business that largely invested in self storage.

The investor can then 1031 exchange into the next DST and continue to earn passive cash flow from being a partial owner in an institutional real estate asset like a large class A multifamily building, a self storage complex, or a large triple net industrial building. 

Technically speaking, you don't have to have the invoice or receipt to take the deduction.HOWEVER,In the event of an audit, anything that you don't have an invoice or receipt for (credit card statements don't count) will likely be disallowed by the auditor, effectively making it non deductible.Online storage space is cheap. 

Mini-storage?

There is indeed a vault, and I was planning on that being incorporated into the use (e.g. storage).

A drive thru often becomes additional parking and vaults are simply storage. 

Great for RV and Boat storage.  

I would diversify maybe some Multifamily and self-storage.