Value: I am paying current market value. 

They have no cash to qualify for a rental or even pay for the move. 

The LLC is irrelevant unless you are paying cash or getting a DSCR loan.

Quote from @Brian Dela Cruz: @John ChapmanTypically, this would be treated as a sale, unless you reinvested the insurance proceeds into another rental property within two years (by either rebuilding or replacing), you can defer the tax under IRC Section 1033. 

However, the depreciation claimed while the property was a rental must be accounted for upon the future sale of the personal residence, which could increase your capital gains tax liability.The adjusted basis of the property (original cost minus depreciation) will be used to calculate gains or losses at the time of sale.

The paid version for sales has a lot more is not crazy expensive for a SaaS.

Things went to crap through covid and the borrower stopped paying. 

For one thing we don't really have a lot of 5-10 unit places and even less for sale. 

From an email I received from FF:New year, new rental goals! There’s never been a better time to step into the booming mid-term rental market. Since you’ve shown interest in listing your property with Furnished Finder...

So my insurance was paying $6200 a month for "barely" furnished 2-2 apartment new the Arboretum.