TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES (Tables)

12 Months Ended

Dec. 31, 2021

Related Party Transactions [Abstract]

SCHEDULE OF AMOUNTS PAID AND/OR ACCRUED TO GENERAL PARTNER AND ITS AFFILIATES

Amounts paid and/or accrued to the General Partner and its affiliates for the years ended December 31, 2021 and 2020, are as follows:

	Incurred for the		Incurred for the
	Year ended		Year ended
	December 31, 2021		December 31, 2020
General Partner
Management fees	$	274,980	$	287,446
Overhead allowance		23,256		23,188
Leasing commissions		222,633		-
Reimbursement for out-of-pocket expenses		2,500		2,500
Cash distribution		7,080		2,870
	$	530,449	$	316,004