Also the assessors office has 4 years to enroll your base value. 

I could enroll in a program to pay around $340 a month to eliminate a good bit of my debt.

I don‘t like the quit the job and get rehired idea, just re-enroll in 6 hours of school and do a hardship withdrawal, maybe your company has tuition reimbursement and you do well there.Who cares about penalties for selling the 401k, what can you write off that you couldn‘t before now that you have a real estate company?

Enrolled agents will always do a better job explaining tax matters than I can as a plain ol' investor.  

We've enrolled her in a self defense class, and also invited her graduating friends' parents to enroll their daughters.  

I actually know of a place in Groveland, near Georgetown that has the in law suite and is nearly turnkey.In regards to the MFR purchases, partner with someone who you can enroll into your purpose. 

@ Rich Harmon, I went to actually check out that link, and we see its a protest by the lying fauxahontas Elizabeth Warren, who milked the Indian background to get preferential treatment, despite not being a citizen of the Cherokee Nation, or enrolled in the Eastern Band, or is not one of the United Keetoowah Bands of Cherokee.

We DO fund deals for people who are not enrolled in our 100% Financing System.

I know as an Enrolled Agent I have looked at several tax situations similiar to what you describe and taken the deduction and thought I would have no problem defending it in an audit.  

I also make sure if they say they are a student they are in the school directory if they should be enrolled and if they are not they can tell me why.