Email listing agent for PL. Partnership transfer based on title restrictions in place until 2029 - purchaser is purchasing equity in a partnership. Partnership can be substituted. Owners will convey property to a majority stakeholder or an option facilitated by an attorney for partnership transfer. Maximum potential can be reached in 2029 - Limited profit can only show $1,200 a year. 30 year depreciation has been reached - reflected in PL. Second mortgage not allowed. Ideal 1031 option. No garages. No dishwashers. No A/C units provided. Maintenance supplies are not capitalized for tax purposes - K1. Fee manager in place, can stay with the property if desired.