Of course if I could rely on all young guests being as good as you :-), I would amend my opinion.

I paid less than $800 last year and that included filling an amended 2015 return.  

Amending returns can rectify the mistake on paper, making sure everything's in the right place for both the IRS and any future buyers.

You can amend the lease to end early without penalty. 

I never call it a "cash offer" (it's not), but don't complicate it with all the extra amendments and contingencies.If the buyer gets the property under contract and has to fill out an addendum that asks for financing type, I will always indicate that the purchase is financed if the buyer is using private/hard money.And I'll always include however much time is needed for financing approval into the due diligence period, so there is only one contingency in the contract, not multiple.Doing it this way allow us to be completely honest and transparent, but still give us the best chance of getting the property under contract.

She just amended my 2022 taxes and I am getting a very large 5 figure refund from the IRS. 

Calabria Ranch HOA, LLC, the AZ supreme court ruled that CC&R's amended to restrict STR's AFTER purchase, don't stop owners from operating a STR there, as long as they purchased before the change to restricting it.

This sounds like a non permissible expense and it needs to be amended.

Supreme Court unanimously held that a county's retention of the excess value of a home in a tax sale violated the Takings Clause of the Fifth Amendment.

Especially in Partnership land - the complexities of amending a partnership return are not cheap, and if you have 20 partners that now need to all amend their returns to get their 100% bonus depreciation later, that is a lot of compliance fees just for not wanting to extend.If you just file as is with the 80% rules, you can always amend later if/when it gets bumped to 100%, so that isn't a significant problem, just an extra step.What I would not recommend doing is filing as 80%, and then not bothering to fix it if it goes to 100%.