TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES (Tables)

12 Months Ended

Dec. 31, 2022

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, 2022 and 2021, are as follows:

	Incurred for the		Incurred for the
	Year ended		Year ended
	December 31, 2022		December 31, 2021
General Partner
Management fees	$	272,316	$	274,980
Overhead allowance		23,256		23,256
Leasing commissions		-		222,633
Reimbursement for out-of-pocket expenses		2,500		2,500
Cash distribution		9,560		7,080
	$	307,632	$	530,449