I think it might make better sense to give up on the tanning salon idea. get her to take a mortgage on the property then rent the property to a family. If you can get the owner to carry 100% of the
financing, highly unlikely, but what the **** do i know. Sell the equipment and pokcet the money. tanning is not the hot industry it used to be. ask anybody on tantalk and they will tell you this. i hope this helps.
Leo