Tax credit 45L for a 90 unit or 112 unit project? 

In some cases, federal tax credits like those for low-income housing or economic development might also apply if the project aligns with certain goals.Instead of buying the land outright, developers often lease it from the tribe, which can reduce upfront costs and sometimes come with favorable lease terms.

An other advantage of paying with credit card may be that you will not have to send the provider a 1098 tax form (only an issue if the total yearly amount is over $800). 

If your friends have a rental they should hire a tax professional. 

The tax paid from your lending proceeds should be the equivalent of your tax rate I would think.

@Antoine Black  In general, yes, it goes off your personal credit. 

Solar has an energy credit and Starlink is deductible as business expense. 

I set up tax lien as a keyword alert so I get alerted when someone mentions them.

Why is your tenant paying you by credit card? 

They look at your credit profile and get you business lines of credit and credit cards.