Should I invest these funds in a business without incurring capital gains taxes?

You should be getting more personal, not less personal.

These same owners also have no problem paying an attorney or CPA $150/hour or more.Many owners also don't respect their PMCs and try to treat them like a personal assistant at their beck & call.

While rental demand is going down, there continue to be more people purchasing properties for personal use in turn causing there to be an overall shortage of rental units available in season.

STR and MTR investing is a different animal all together taking you from housing to hospitality and requires more of a time suck than many initially realize. i personally only do long term rentals and students. i do have a property in mind and making the connections to transition it into a sober living home. excited to see how that shakes out. 

For me personally I learned that I want to very much limit debt I would rather only have a handful of assets that are very nice but they are paid for.. as opposed to 100 rentals with max debt and all the work that comes with it.. 

Don't take this personally, but that is not considered particularly attractive granite, it's old school 'speckled' granite.

I personally have not used that data yet, but it is integrated with batch so you dont have to use 2 different systems. 

Anything under 12.5k sqft I’ve found that the fixed costs are too much to achieve that 35%.40,000sf: This is just a personal rule of thumb where currently I’m trying to stay away from the spaces where the institutional players are operating (if I can).

Driving traffic to your direct booking site, if you have one, can definitely be a challenge but I personally believe it's becoming more important all the time, particularly for STR.