I would mention to Tenant B that I was visiting Tenant A and smelled what seemed like marijuana smoke coming from their side and remind them there is no smoking permitted inside the house.

Are there any benefits I may not be aware of here? 

Also, the benefits of a cost segregation study can vary based on a multitude of factors.

There are a number of tax strategies which you could benefit from.

It just adds complexities and costs without any benefits. 

The 4 guests smoked marijuana in the house (strong smell), broke a window blind and a picture, put a hole in the bathroom wall, chipped an end table and worst of all vomited on the couch and front porch.

It has almost zero benefit to have it to just represent yourself. 

Originally posted by @Eric Mayer: Not sure how much Marijuana you have been around, but some smells terrible and all of that can happen without smoking it inside.

However, properties ranging from $100k to $50M or more have benefited from cost segregation.

Rentals generate passive income, so an S-Corp offers no added tax benefit.