If the seller is feeling some pain, they probably want some relief quickly.  

Specificially, you should cross out a portion of the first sentence of section 15 and replace it with some other language, so that it reads: “If Buyer fails to comply with this contract, Buyer will be in default, and Seller may (a) enforce specific performance, seek such other relief as may be provided by law, or both, or (b), as Seller’s sole and exclusive remedy, terminate this contract and receive the earnest money as liquidated damages, thereby releasing both parties from this contract.”

In order to completely defer all tax you must purchase at least as much as your net sale before mortgage relief.  

Having some repairs performed on an older flat roof building and having a hard time reconciliation the cost with the amount of work performed. 

Oh What A Relief It Is!"

IMO i'm providing plenty of outlets for them to use)4) There needs to be a copper or galvanized steel pressure relief valve blow off pipe on the water heater. 5) The drywall on the ceiling in the utility closet around the duct work for the furnace needs to be repaired. 6) Wasp nest outside back of house in the left corner needs to be taken care of. 7) Check to see if a back flow preventer is built into the hose in the back of the house?

Same procedure for boiler/heating system but perform a separate test on this.Usually the elbows in runs near the exterior walls break first which actually reliefs other parts of system.I have seen freeze ups where it was only minor a few elbows here and there.It really needs to be done on a case by case basis but it seems like your preparedfor the worst but I don't think it will be that bad. 

Once I have the Income Approach and the Sale Comparison Approach, I do the Reconciliation.  

@Sarah Lam The experience depends on the day ;) The biggest different between them and any other tenant is they fall under the Service Member Relief Act (SCRA) which gives them specific protections.

Have the tenant seek relief elsewhere but not from paying you the rent in full.You can't let rent snowball and be late every time.