commercial: write off tenant improvements or a tenant paying rent

[Chris Gilbert]

So I've been trying to get a commercial rental listing on a vacant unit

the landlord says that he may want to sell his building and that one of the most attractive parts about his building is that the purchaser can write off or get a rebate on tenant improvements for this vacant unit which is more attractive than having a tenant that pays rent.

I am thinking that it would be better to have a tenant that pays rent because the purchaser will likely be a developer that sits on the property and uses the rental income to defray expenses.

What do you think?