I also wonder if the beekeeping fees are tax deductible in some way? 

I know the interest on the loan, real estate taxes, and insurance are all deductible items.

If they don't do it, we do it and deduct from deposit.

We have ours set up to remind tenants 10 days before rent is due.  7/9 tenants have an automatic deduction, the other two set up a single transaction once a month. 

Deductible: This is not a coverage but rather your portion of a claim.

Just got a call from my agent saying that my deductible $2500 is paid on each unit separately (so I need to pay $2500 on my first claim and the same amount for the second claim since they were on different units).

We also anticipating moving in the mid-part of 2021 and will be renting our current primary residence (main house) as a long-term rental as well.For tax purposes, my understanding is that nothing is deductible in 2020 and, as a capital improvement, the construction cost would not be deductible anyway. 

I consider the "cash" for this portion at roughly $60k, since if we sold the house there would be $15-20k in commissions and closing costs deducted from that equity ($80k, as mentioned above).

They can complete a retroactive cost seg study and get a 481a tax deduction in 2020.

If you're a cash method taxpayer, revenue not collected isn't a deduction.