Furthermore, it needs to be paid in a timely fashion whether that's through estimated tax payments or payroll deductions, or a combination of the two.I posed a very specific theoretical scenario in which my company generates profit, I timely pay income tax on that profit, but i do not pay payroll tax on that profit.

I think these guys if they want to exit will do it in an orderly fashion.  

I'm worried they are too modern for the neighborhood. 

I don't think you could encumber grant money in any fashion or at least that I can think of so just throw that idea out the door.

What is the current fashion, what are the average homeowners seeking in a lawn solution?

I found out today the door has never been replaced and they ( she and her head contractor) are struggling with the following:1- they fear the electric key pad will just get destroyed by the neighborhood locals ( non residents) and sooner or later they will break it to gain entry again 2- When I asked them why they can’t use an old fashioned lock and just give each resident a key they said “But if we do that how can the mailman get access to deliver the mail?”

What is more, such transaction can also not be done in a  roundabout fashion. 

All 60 bedrooms have an old fashioned tv that I spent $2-$5 for at a garage sale. 

The interior isn't modern but its in fair condition, nothings broken or unclean/displeasing. 

If your land costs is over $50k per lot, then there is no way I would build.Now, you might be under estimating the rental income of a new modern unit.