It's pretty cut and dry when the cause is non-payment of rent and/or the lease has expired - with the later most likely resulting in you having to pay her the assistance fee (well worth it). 

Just like some of the big time loggers I know not the sharpest tool in the shed but multi millionaires because they know how to build roads cut down trees and get them to the mill and they can handle the rough around the edges loggers. :)

Depreciation recapture is assessed when the sale price of an asset exceeds the tax basis or adjusted cost basis.Bonus DepreciationOne of the major changes with the Tax Cuts and Jobs Act of 2017 was the bonus depreciation provision, where business can take 100% bonus depreciation on a qualified property purchased after September 27th, 2017.

Added 2 bedrooms and a full bathroom, cut out egress windows, knocked down walls.

@Stephen E Drew, it's unfortunate that your accountant is so cut and dried about it. 

Why was the power cut off, if they are failing to maintain utilities this is a serious issue now that it is getting colder as you don't want pipes to freeze. 

Good luck on learning the craft and supplementing your income! 

Some factors at play for my situation:- Real estate will be a part time focus - I really like my job and my career, the goal for real estate is to create passive income to supplement my salary, but I’m not trying to quit my job.- My hunch is that I will need to focus on setting up management early, to avoid being overwhelmed by a small number of properties.- Need to find the right team to make fully remote deal finding work. - Geographical diversification is important to me - I want to avoid having all-eggs-in-one-market-basket, would appreciate advice on how big I should go in each market to balance this goal against the overhead of having too small a portfolio in each market.- We’re planning to move our primary residence over the next couple years as well — are there any concerns with getting a decent rate mortgage for our personal home if we get a bunch of rental property mortgages in the meantime?

I've been working at this for sometime and would love for this to cut down the time for you.Look into Legacy Mobile Homes.

And get automatic transfer orders set up with the utility companies so nothing gets cut off.