Not the answer you wanted, but something to consider now that you own commercial real estate and are in the IRS targeting zone for auditing. 

They do occasionally audit their accts, from what I hear.

Go through a typical annual audit and you will very quickly see how easy it is to get hit with a big bill when subs fail to maintain their insurance throughout the year. 

Basically, even if you and the seller specifically agree to a 0% loan, the IRS (under audit if not found out sooner) will come back and decrease the selling price and add in imputed interest, requiring the seller to report interest income at his/her ordinary rate vs capital gains.

If you change occupancy you can count on the lender knowing and having it trigger an audit - for sure within the first 90 days and very likely within the first year.

And those bank statements tell a story that would trigger an IRS audit if the IRS saw it, not because they're broke, but because they're good earners, but comingling biz and personal finances, presumably to write everything off and look broke to the IRS.From CoreLogic -- "The non-QM share of total mortgage counts declined during the pandemic and reached its lowest level in 2020, at 2% of the market.

It's always better to be safe than sorry and end up having an audit next year. 

It's important that are able to collect and organize these documents as we generally get audited each policy year prior to renewal.  

@Ryan Melander, An audit of a 1031 if it ever happens will focus on documentation and timing of the 1031, arms lengthness of the transaction, and chain of custody of the proceeds.  

However, you'll want to have supporting documents in place to prove your intent should you get audited.