Could I get a good explanation as to what owner financing is and if it’s a good idea for purchasing an apartment complex?

I learned that there are not many offers, may be the other buyers have the same problem as I have (just a feel good guess).My biggest problem is all nearby SFH are about 2k SQFT and not a real comp in terms of size and feature as the subject property is 5 bedroom and 4.5  bathroom.

@James ShenTax Accountant/CPA vs RE Tax Attorney.I would hire a tax attorney if you are dealing with a complex tax situation - Transfer pricing, International taxation interpretation, or asking feedback of a very specific interpretation of a tax law.CPA/Accountant/Enrolled agent can be someone who will file your taxes, provide strategy and can represent you infront of the IRS.Your profile mentions you are in the NYC/NJ Area.

Last surround I did was 6x12 porcelain "travertine look", because the bath had other pink/tan features.

Our realtor, who is an investor himself, seems to think features like a dishwasher really don't matter. 

My particular plan does not offer an in-plan conversion feature mentioned as a possibility in the original post. 

Most machines have up to a 60 minute timer or a hold feature where it stays on until you unplug it.

The benefits include contributions nearly 10X of an IRA, exempt from UBIT on leveraged real estate, ability to access your retirement dollars personally if needed via loan feature, tax-free investing using Roth sub-account and more. 

Depending on size and complexity, you can expect to drop $25-50K on legal work.

It's a very complex specialized area.