Your property manager will quit because the tenant insulted him over his shoes (true story), the furnace will fail on the last cold weekend in March and has to be replaced now, the tenant or the tenant's teen-aged son will get arrested for manufacturing meth in your basement.

Its just an active business like selling shoes or manufacturing widgets and is taxed that same as any other active business.

So if I were in your shoes I'd do one. 

I don't think if I were in your shoes, that I could make a case for adding a ducted system.  

This basically says that you have the right to assign the contract over to someone else putting them in your shoes as the buyer.

Will they ALSO be taxed again on their own personal level on that final distribution, or is the entity-level tax on the shoe (and subsequent reduction to their final payout) the only taxation they'll see?

Today, far too many do it to secure video games, shoes, tech gadgets.     

You and her have life a different life so don't put yourself in her shoes. 

I'd probably go this route if I were in your shoes. 

My road map if I was in your shoes.....