Alan CeshkerAs most regular posters know, I’ve done many sub tos, wraps, etc. both on the buy side and the sell side, but mostly concerning commercial, not residential property.Here are some of my thoughts….1.

An exercise for you is to change this phrase "...knowing that my real concern is their inability to pay the rent due to maternity leave" and substitute "maternity leave" with "being X" where X is another protected class based on race, gender, ethnicity, etc.

Moving is expensive and regular, incremental rent increases at lease renewal are expected and necessary to keep up with your operating costs. 

(Minus the small percent of the payments they’ve made that’s been considered capital gains.)My understanding is the 60 payments they make will be split up in to interest (regular taxes), capital gains (15% usually), and principle pay down (non-taxable.).

Excel tells me how much all of the regular things are (mortgage, insurance, etc), but the notebook is where I track everything for taxes and what I grab when I do my taxes (along with a file with all the receipts and copies of bills). 

There is probably no regular trash pick up or it is by a local guy with a truck3.)

The worst case you would have to spend couple hundred or thousand extra over a regular move out rehab to clean up the extra stuff etc.

Listen to podcasts, watch YouTube videos, find others in similar boat and meet regularly online to discuss. 

They had pretty graphs and data, but instead they cashed out your 401k and spent the money on shake weight exercise devices.

We regularly handle personal income and corporate tax filing, and have tons of tips, tricks, and free educational articles on these subjects.