“421A tax abatement in place until 2030” Discover the epitome of Manhattan Beach living in this breathtaking four-bedroom, two-bathroom designer duplex penthouse wrapped in 1,441 square feet of sprawling private terraces and spectacular views of the city, water and Coney Island tower. Tax abatement, garage parking and exceptional finishes make this a not-to-be-missed opportunity to live a luxury lifestyle in Manhattan Beach’s most sought-after neighborhood. A gracious foyer introduces 1,822 square feet of seamless indoor-outdoor living, beginning with a dramatic great room paved in chic wide-plank hardwood flooring. Large living and dining areas flank a convenient walk-up bar and a gourmet open kitchen filled with custom cabinetry, stone countertops and a fleet of stainless steel appliances. Walls of windows on the southern and western exposures flood the space with natural light, while two long terraces set the stage for al fresco dining and lounging overlooking the sparkling bay and dazzling sunsets. Head to the king-size owner’s suite to discover direct terrace access, handsome built-ins and a huge custom walk-in closet. The primary bathroom beckons with a wide double vanity and oversized glass rain shower surrounded by gleaming tile. Two more spacious and bright bedrooms boast excellent closet space, and one opens to the west-facing terrace. A beautifully appointed guest bathroom, additional storage space and an in-unit LG washer-dryer complete the well-planned main level. Ascend the floating staircase to enjoy cozy gatherings in the beautiful penthouse lounge that could easily serve as a fourth bedroom. Outside, another terrace leads to a 108-square-foot shed perfect for storing garden equipment, toys and lounge chairs. Further on, the 712-square-foot deck and covered seating area invite you to experience truly unmatched outdoor living. Central HVAC, solid 8-foot-tall doors and upgraded sound insulation add to this unrivaled Brooklyn sanctuary’s serene and secluded ambiance. This home conveys with two garage parking spots. Built in 2016, The Wave is a spectacular contemporary condominium setting a new standard for style and sophistication in Manhattan Beach. Residents of the pet-friendly building enjoy an undulating glass façade, luxurious lobby, state-of-the-art fitness center and steam room, a meeting room with a kitchenette, laundry, secure garage parking and two glorious rooftop lounges with panoramic views of the ocean, bay and iconic Manhattan skyline. Low monthly maintenance; Manhattan Beach neighborhood is surrounded by the Sheepshead Bay waterfront and the Coney Island Channel. Just blocks away, enjoy glorious Manhattan Beach Park’s beach and boardwalk, sports courts and fields, dog park and outdoor amphitheater. Kingsborough Community College, Brighton Beach and Coney Island attractions are also within easy reach. The Shore Parkway, excellent local bus service, and B and Q trains at the Sheepshead Bay station put the rest of the city within easy reach.