And do they care if I do rent by the room strategies?

This is less of an issue here that what you all are describing.  

With that they may be able to recoup from their renters insurance (hopefully you require this)  If locks are damaged and the unit isn't secure you would need to take care of that right away.

I haven't heard of an effective date yet, but it sounded like Spring of this year.

I dont care if its a dollar, if someone steals from me im comming for them.  

Take care of your mom.  

In US tax law, the depreciable lifespan of an asset is defined by its MACRS classification which stands for “Modified Accelerated Cost Recovery System.”Under MACRS, depreciable assets are assigned to different classes, with each class having a specific recovery period.

I care about the rates as it directly affects the bottom line.

so those owners are pretty comfortable - no mortgage payment - and they don't need to sell, and they don't care where an investor "needs" the price to be to make money. 

I would be a little careful with Section 8 unless you have experience with it.