Just because your lot has the square footage doesn't mean the configuration will support 3 units.

Presumably they are leasing from you rather then an 'office' building to pay a bit less and perhaps present a less formal environment.One item that is often different between residential vs. commercial is if the landlord is willing to re-configure the space to the tenants needs.

If all units are exactly the same configuration, same finishes, same rents, etc. then I'd wait a month or so and see which is the least desirable tenant.

Is there some doubt/ambiguity on the configuration? 

That'll provide more room configuration possibilities too.

How it is configured to invest does not change the tax rules.UBIT applies to any IRA, when it engages in a trade or business activity.  

You know the different configurations and packages.

@Jon Holdman Just got it fixed and cleaned from the plumber, actually the plumbing wasn't done right from the GC who installed the washer dryer hookups in the basement unit , he didn't put in a vent or a cleanout pipe and did a P-trap configuration wrong.  

The tile backsplash is installed and we are re-configuring the kitchen a little bit, the work associated with that is done also.We re-worked the layout so you do not have to walk through someones bedroom to get to the bathroom.

This is usually the ideal option for rentals from a liability standpoint and often less work than re-configuring duct work.