They could use the tax break for gifting into someone's 529 and I wouldn't claim the money that goes straight into the kids 529. 

. - they pay for installation $25 - they can take it when they leave and you reinstall the old one charge them $25 again.Situation 2 - they do not have a shower head but they know what they want and YOU OWN IT - buy it for them and charge $25 for installation - shower head STAYS when they leave you now have a spare shower head.Situation 3 - similar to #1 they purchased a shower head and it is gifted to you - install it for free - shower head stays with apartment when they leave, you now have a spare showerheadOther than that, its just customer service.

It was intended to be a gift for my mother, who for various reasons ended up not moving in, and I sold it in 2023 - 13 months later - for a substantial profit.

This coach has done more than 1600 real estate transactions.The coaches and Nate have a real gift for talking to sellers.

p16  "Salzano used this money, much of which was traceable to Fund investors, for an array of lavish personal expenses, including erectile dysfunction medications, expensive dinners, extravagant birthday parties, and payments to Individual-4 (Salzano’s wife), Individual-5 (with whom Salzano had a romantic relationship), and Individual-7 (Salzano’s ex-wife), none of whom worked at NRIA in any capacity."

This applies to all transfers by foreign taxpayers – whether by sale, exchange, liquidation, redemption, gift, or otherwise.

@Gavin Jex seems like they are trying to help you out, but exposing you to tax issues.As @Chris Seveney already pointed out, one of you will be taxed on the 0% interest loan as a "gift".The other issue is that you will get the property at $170k roughly, and then be exposed to capital gains of the difference between that amount and the market value.Highly recommend you speak with an Estate Planner for possible better options.

Taylor Harrell does an excellent job up there in Property Management and runs the gift shop. 

There's no need to compensate them for dining or anything else because the rest of the rental is still usable.Even if your renters are understanding and don't ask for anything, I will still consider compensating them for the inconvenience with a $100 gift card or something.

In my books that's misleading but you know how to use your words to neither deny or confirm what anyone suspects of you though these forums and that's your gift.