Probably a good thing for US tax payers since we are in a seller's market.

Talk to an accountant about de Minimis Safe Harbor and Safe Harbors for Small Taxpayers.

In DeCleene, 115 T.C. 457 (2000) the taxpayer closed on a vacant lot and then transferred the lot to a third-party while improvements were constructed.

consider the opportunity cost of doing this#1) sell house for cash or to a buyer with their own financing from a bank, etc and you get 315K at time zero, you invest that at historic SP500 8.4% return over last 220 yrs and it grows to $3,541,514.46#2) do owner financing and you get 100k up front that invested at 8.4% grows to $1,250,000, plus you get your payments at $1400 x 360 months or $502k, invested grows to $3,265,000 total including the 1.25 mil aboveso you come out 300k better not doing it and you don't have to service the loan and all the other risksremember banks don't even carry mortgage notes after origination, they dump them onto the US taxpayer via illegal-unconstitutional havens like Fannie/Freddie/HUD, and for last 15 yrs the FED has bought every MBS in the country, which frees up the Banks capital to do it again and make the real money on churning the points and feesplus will next 30 yrs have higher inflation than last 30 yrs?

That's why we have tax-payer-funded attorneys to take on cases for free.

Any taxpaying entity can do a 1031 exchange.

That's six months of free rent (thanks to the tax-payers and a government that loves to be generous with other people's money). 

Your profile mentions that you are a real estate agent - You want to have a conversation to see if you potentially are eligible to claim real estate professional status which would allow you to treat your rental losses as active instead of passive.Also have a conversation if you are required to make estimated tax payments since there is no withholding on your commissions.Lastly, your profile mentions you are in Florida which does not have a state income tax which opens you up to more options for choosing an accountant.

Since the primary was purchased before 9/27/2017 and was placed in service after 2020, it is not eligible for bonus depreciation.(8)Phase DownIn the case of qualifed property acquired by the taxpayer before September 28, 2017, and placed in service by the taxpayer after September 27, 2017, paragraph (6) shall be applied by substituting for each percentage therein—(A)“50 percent” in the case of—(i)property placed in service before January 1, 2018, and(ii)property described in subparagraph (B) or (C) of paragraph (2) which is placed in service in 2018,(B)“40 percent” in the case of—(i)property placed in service in 2018 (other than property described in subparagraph (B) or (C) of paragraph (2)), and(ii)property described in subparagraph (B) or (C) of paragraph (2) which is placed in service in 2019,(C)“30 percent” in the case of—(i)property placed in service in 2019 (other than property described in subparagraph (B) or (C) of paragraph (2)), and(ii)property described in subparagraph (B) or (C) of paragraph (2) which is placed in service in 2020, and(D)“0 percent” in the case of—(i)property placed in service after 2019 (other than property described in subparagraph (B) or (C) of paragraph (2)), and(ii)property described in subparagraph (B) or (C) of paragraph (2) which is placed in service after 2020.

Those who buy subsidized properties are gambling their financial independence upon the good will of the taxpayer who has just about reached the limits of his willingness to support these social programs.