If that is in fact correct, here would be response.1) Are you wanting to refi to pull cash out?

Correct me if I'm wrong, but my understanding is the CPA would have made some decision when I purchased each property as to what the depreciable basis of each property was. 

Dan is correct, thanks for pointing this out Dan.

If they are pushing closing back, I assume they found something in one of their last reviews that needs correcting.  

I spoke to the manager or whatever he is of Northpoint and he confirmed I was correct and the new manager was incorrect on the dates.When they decided to move out I didn’t know they moved out until I noticed that my smart thermostat in the home was offline and AEP told me there was a disconnect scheduled.

I might suggest renting a car, if my memory serves me correct they are all 1-2hrs outside of Cancun. 

Austin, you're thinking about this correctly.

We are in a correction.  

Calculate Capital Gains:• Selling Price: $290,000• Basis: $166,667• Capital Gain = Selling Price - Basis = $290,000 - $166,667 = $123,333Depreciation Recapture• Since no depreciation has ever been taken by any owner, there will be no depreciation recapture to consider in this case.Final Capital Gains Tax Calculation• The total capital gains that Person C will be liable for upon selling the property will be $123,333.Summary• Capital Gains for Person C: $123,333• Depreciation Recapture: $0 (since no depreciation was taken)My QuestionsIs the above estimated capital gains tax correct?

@Ben Magee, In my state (PA) a tenant may break a lease WITH NO PENALTY if a unit is uninhabitable for an extended period and the landlord has been unable/unwilling to correct it.