When I move out, I plan to give my side of the duplex to my mother as she plans to retire soon and I don't want her to have to worry about how she's going to afford rent.

It is a vacation/wedding destination town and a retirement haven.

For example, did you retire various assets that need to be written off? 

I probably didn't do so bad, after all it allowed me to retire back in 2015 and get out of corporate America.A money back gurantee is always good, I am glad you offer one.

There are also retired people, widow(er)s, recently divorced people. etc.

I wanted to share my experience with Rent to Retirement.
I bought my first turnkey in Indiana around October of 2022. It was rented out in January 2023. It was $50 less than expected but not a big deal.
I bought 2 m...

Sell the home you currently own to a non-disqualified person then have them sell it to your retirement account...just in case you're thinking about getting creative.   

The salon owner is looking to retire in a few years and she has no ambition to purchase the building, So the owner has asked me if i was interested in buying the whole building.

suggest you start with Dave Ramsey principals ... then move out from there.there is some big huge fallacy  that Real estate is going to let you quit your job and your going to have all this time for the kiddos etc.this will never happen in the short term with rental property.. you build a nice base for retirement in 30 plus years for sure.. but for short term replace your income and have all this free time you need to make transactional income with big hits.. your not going to get their with 200 to 300 a month cash flow on a levered up rental . 

I think you would position your future self a lot better if you transitioned a good amount of that equity into some cash flowing assets so you can set yourself up for an early retirement.