You will never pay more tax in recapture than what you originally deferred, assuming your personal tax rate stays the same.

I don't see them showing up or paying any of the back rent that's due to become current if they wanted to stay.

If she wants paid for canceled appointments, then I would suggest you look for a new cleaner.My policy is to keep all funds if the guests cancels within two weeks of their stay, unless I'm able to rent to someone else for the same period/rate.

To get those hours, maybe turn one or two into medium term rentals (you want the average stays to be over 7 days so they don't fall into STR status) which would give her more to do, particularly in the first year of furnishing them and getting everything set up.Alternatively, she maybe she could manage the properties but also get her RE license and try to sell a house or two a year - go to lots of open houses or run them for other agents?

It’s especially useful for prospecting foreclosures or expired listings.TruePeopleSearch (Free): If you’re working on a budget, this is a surprisingly helpful resource for quick lookups.That said, any platform can work if you use it consistently—it’s all about staying persistent.

Just be sure to stay on top of your contributions, fees, and any extra paperwork so you can get the most out of those “triple tax” benefits.Hope this helps!

The original six month tenant I had extended the lease 9 times and stayed a total of 5 years, paying me about $15k over market rent annually.  

Stayed afloat (barely) through the pandemic with NY properties so i've seen it all at this point. 

Staying local and house hacking—especially now, before kids—gives you so much flexibility to set yourselves up for long-term success.Your financial foundation is super strong, and house hacking a quad sounds like an amazing first step for you two.

You could choose to let your mother stay in the property rent-free.