Easiest way to get into the market in my opinion.  

Same BRRR method we use for a typical LTR, but better equity, ROI and use( gift it, use it and better tax write offs) 

Its the easiest way to buy up to 4 doors for only 3.5% down. 

I think we will see an extension of the unified estate/gift tax credit set to expire 12/31/2025.

Use a promissory note drafted by an attorney to outline loan terms, including an interest rate that aligns with IRS Applicable Federal Rates to avoid gift tax issues.

I do think just leaving them alone is the easiest to do.

I've never heard the 25% thing before, but any difference between FMV and sales price would technically be considered a "gift" with potential tax implications for your parents.You can avoid most seller costs as there's no reason to use agents in this case.As an FYI: I always recommend avoiding a FHA loan, if you qualify for a low-down payment conventional loan.

For the material participation test, the easiest way to get it is Via the 100 hours and worked more than anyone else.

I think about how purchases affect my personal goals, our tenants, and people I buy gifts for. 

I have given away copies as gifts and loaned mine out to lots of people.