It appears this company has not handled it well allowed this to get out into SM and from what I can see has done irreparable harm to its reputation. 

I also recommend you list on Zillow & Furnished Finder to attract additional bookings. 

In theory, I could pull that and some additional equity out.  

From what I understand, the annual gift tax excludes $18K per person (2025 limit), and anything above that either gets reported against her lifetime estate/gift exemption or requires some additional planning.I’m trying to figure out the most tax-efficient and practical strategy here.

I take this as 70% ARV and an additional 30K off the list price right?

In PA, this also has additional costs in addition to the 2x transfer tax, costing apx. 10k by the done everything is said and done.

Refinancing would reduce my monthly net cash flow to around $200–$280, meaning lower ROI and thinner margins.My gut says it’s worth it since the additional property could generate more cash flow than I would have without refinancing, but I’d like to hear from others who’ve been in this situation.

I don't have income verification or returns available and my Fico Mortgages 5, 4 and 2 scores are 616, 560 and 621 at Equifax, Transunon and Experian respectively.I have up to 180K cash for a down and $50k in additional reserves.

For additional context, both tenants are up-to-date on rent and at or near market rate. 

We're hoping to compare notes with other local hosts.Issue #1: "Property Use Tax" CalculationOn our recent payout summaries, we've noticed a new line item for "Property Use Taxes" which is calculating out to 10% of the gross booking revenue.My research indicates the City of Atlanta Hotel-Motel tax is 8%, in addition to state and local sales taxes.