This will give you the highest benefits available. 

Especially, if you and your brother can both use your VA benefits individually.

At zero cash flow I would ask myself the benefit of holding it.  

The only people who benefit are the long term tenants which ultimately hurts investment in the area.  

And you get the benefit of having over 70 past ones to catch up on.Two Great reads, I bought both J.

Each will benefit you differently.  

What are the benefits?

I am reaching out to this amazing community to tap into your collective wisdom and experiences.Has anyone here ever donated real estate for tax benefits? 

Yes, you may end up "paying them more", but when they are sharing in the equity their win is also your win, so they are likely to work harder and do things a little differently when they get a direct benefit from it.  

You will see less of a benefit to extending that penalty beyond that, and if rates drop before then you would be forced to pay that penalty to get a lower rate.