We are also in a period of stabilizing the properties so we also have significant CapEx, most of the construction being handling by the property manager's in-house crew.  

However, this generic statement is useless for many reasons:- your two years are never identical- even if you expect them to be identical, we don't know the future, and things can change- you likely have a number of special factors that change your tax outcome, some of which I mentioned above and others mentioned in earlier comments on this threadWe are also assuming that you're selling outright for cash and not reinvesting, although you have other options such as installment sales (aka owner financing), reinvesting into REITs/DSTs, opportunity zone funds and more, as mentioned in other comments.Finally, nobody brought up what I consider the single most important factor in your decision process: you sell when you have a good offer, period.

Total cost is $3,200.I know the De Minimus safe harbor rule allows you to deduct anything under $2,500 and that anything over this amount, if considered a capital improvement, would need to be capitalized and depreciated over a certain period of time (the life expectancy of the improvement).

So, I suggest seeing if the seller will extend the due diligence period (and possibly closing date if it's only a week after the end of due diligence period) so you can have the second unit inspected; point out that previously you were not able to inspect it because the tenants had covid.What does your buyer's agent suggest? 

Just prepare the lease for them to sign but I suggest you include a paragraph apprising them of the redemption period and that they will not hold you responsible if redeemed and evicted. 

Some banks who offer commercial loans usually also have a shorter payback period. 

If so does your offer contain a contingency clause for contract termination due to property condition or an option period for due diligence.  

There are already benefits like primary residence loans that give you perks if you're going to live in a place for some period of time. 

They enter a quickly spiraling fraud that goes way beyond their control.Level 5 - The sponsor, originally intending to operate honestly, enjoys an initial period of great success leading them to significantly changing their lifestyle and incurring a lot of debt for mansions, yachts, trophy spouses, etc.  

@Nathan Gesner- my current policy is to not rent to relatives and do periodic inspections.