I'd also add, to do a cost seg. or not depends on a few factors including, but not limited to:What you are hoping to get out of it (e.g. offset other income in the portfolio, get a big refund to put down on another property)How long do you plan to hold the property (depreciation recapture of 25% might make this less worthwhile if you sell the property in 2 years)Did you already place the property in service and start depreciating it for 27.5 years (LTR) or 39 years (STR).

Can refinance an existing mortgage on investment property to a shorter term “Mini Mortgage.”Navy Federal 80% LTV Norway Savings Bank, MainePenFed - max 3 other properties, including primary. 80% LTV, prime + 1%, <4 propertiesQuorum Federal Credit Union 80% LTV, owned by LLC is OK.

Do we include them in the year they were spent (starting in 2023) or do we need to wait for the year the units are in service (actually rented out)?

Things like a payment processing website to collect rents to websites you use to screen applicants...

I am up to $350/unit per month on 2 BR Condo where HOA is responsible for exterior or small attached studio (so $350/unit is the smallest number I use and includes maintenance and cap ex).  

Unfortunately, the existing tenant is in the process of being evicted for non-payment since June, though I can afford the expenses on a monthly basis without tenants, including mortgage, insurance, and utilities, etc, as well as savings for vacancies etc, so I feel relatively confident that I can manage if the eviction takes time or if I can't find a new tenant for that apartment immediately. 

At the size of your posts I'm sure you know what youre doing screening wise, high credit scores, high qualifications, job length, 3x, and so on.

This has been said but posting in as many places is definitely the best route and including local/national FB groups. 

Use a good screening service to run your checks and work with what you have.

Have a personal budget that includes your meals and some new boots and some new clothes, haircuts,  and things like that every once in a while.