The only justification I can see is that it's 11 units on almost 5 acres which is a ton of land.It's also tricky as there are no other mobile parks within 1-3 miles so trying to just value land is tricky.

But not paying, AND not returning the unit to the landlord, there's no justification for that.

However, if you plan vacancy to rehab or owner occupy there is little justification for keeping additional rent. 

I will call that company for an explanation, though am sure there will be a justification.

A big determination is justification of the home office.

Your new tenants have a legal justification to look to you to settle and return the balance of their security deposit.

Rul. 75-178, 1975-1, C.B. 9 Tax Justifications 1 of 8 SECTION 1245 PROPERTY JUSTIFICATIONS for (this property) concludes tangible personal property based on (1) the manner of attachment and (2) the degree of permanence.

Those two points are my main justification to making this purchase.

Because i do want to quote other people, i do NOT necessarily want to add them as colleagues.I should be able to quote anyone at any time, not just if they are my "friend".

(I'm their accountant) I don't see much justification in adding the expense of borrowing money to the already slim margins.