Rents at $1720 and $2400 respectively for student housing. :) 

@Lauren Keen I am not sure one way or the other if you can take the deduction since I don't have all the facts, but I can tell you that the real estate professional designation is not a requirement to take the home office deduction with respect to a rental activity.There is nothing in §280A (the home office section in the tax code) that mentions being a real estate professional is required in order to take the home office deduction for your rental activity.However, in addition to the rules regarding the space itself, there is the requirement that the taxpayer's rental activities rise to the level of a trade or business, which the Treasury has conveniently never defined for us.But it seems that rental activities would rise to the level of a trade or business if the activities are substantial, regular, and continuous.However, there is a case, Curphey v.

  ( Vertucci   and Montalongo respectively )When you make it to the top of the teaching business your making so much money that there is absolutely no need to be in transactional real estate.. 

If the HOA can recoup 6 months assessments due to CO super lien status at a foreclosure auction, if there are leftover proceeds they would go the 1st position and 2nd position respectively.

Usually not lol but I learned a ton and wouldn't trade it for anything cause now I know what I'm talking about and can carry on a conversation with a contractor who can respect my opinion.That's my 2 cents.

You strike me as a nice, good person and probably believe others are respectful like yourself. 

It's a private transaction so I'm not as subject to market pressures in respective to timelines like an on market deal.  

Currently rents are 1400 and 750 respectively.

Though they are not based in Ocala, Equity Title is a very well respected title company in central Florida, and they handle closings all over Florida. 

You might find another veteran who will work with you out of respect for those who serve.