It sounds like you have a great strategy in place and a strong foundation with your LLC and creative financing approach.

However due to limited interest I've dropped the price, and I'm approaching my bottom limit, in which I likely believe it'd be a better financial decision to sell (obviously contingent on the sell price).

@Jackson Pudlo I have house hacked both ways, during my 20s and 30s in large SFHs and now as I’m approaching 50 I’m in a duplex where I rent one side and have a tenant in the other.

It's great that you want to offer comprehensive financial planning advice.

However, assumable mortgages provide a unique opportunity to leverage low down payments, low-interest rates, and strong long-term returns—if you know how to approach them correctly.Let’s break down how to structure a great deal using an assumable mortgage, even if it comes with some negative cash flow in the short term.The Three Levers of a Strong InvestmentEvery great real estate investment balances three key levers:          1. 

There are many ways to approach this and they all work as long as you commit 100% to your REI business. 

Hopefully someone with tax accounting knowledge can jump in here with more detailed analysis, but I looked at this a bit several years ago...1) You still have to pay the depreciation recapture on the sale decreasing the net benefit of this approach due to the large tax payment in the 'sale' year2) The LLC would need to not be a passthrough entity so that it can be taxed separately from you, so you have to add another tax return cost for the years going ahead3) Taxing it separately from you likely means corporate status and corp. taxation rates which are higher than yours and I've heard many times over the years to avoid titling real property as a corp...Overall from what I've seen this only makes sense in a select few scenarios, which for most people aren't in play. 

Here’s a breakdown of the pros and cons of each approach based on my experience:Tenant Swapping:Pros:Tenant Retention: Keeps the property occupied, which helps avoid vacancy periods.Minimizes Turnover Costs: No need for cleaning, marketing, or re-screening tenants if the new person is already known.Flexibility for Tenants: Can be seen as a more tenant-friendly approach, allowing them to find a replacement without facing penalties.Cons:Risk of Unknown Tenants: The new tenant might not be as reliable as the original one, leading to potential issues down the line.Lease Violations or Delays: If the new tenant doesn’t meet the lease requirements or fails to sign a new agreement, this can lead to complications.Operational Complexity: Keeping track of the lease terms, managing paperwork, and ensuring proper screening for new tenants can increase administrative work.Notice for All (One Notice to Vacate for Everyone):Pros:Clear Expectations: Everyone knows what’s expected, and there are no surprises with last-minute tenant changes.Consistency: Easier to manage leases and tenant turnover with a straightforward system.Quality Control: You can screen all tenants that are moving in, ensuring the new occupant meets your standards.Cons:Longer Vacancy Periods: The property may stay vacant for longer, especially if finding a replacement tenant takes time.Tenant Frustration: Current tenants may not be happy with the requirement to vacate, even if they want to stay.Marketing and Re-screening Costs: You’ll have to go through the process of finding and screening new tenants, potentially leading to increased costs and downtime.I’d love to hear what others are doing!

A buyer has approached his realtor and explained that he (the buyer) would like to buy the property as an investment to rent but that he can only make money on renting it if he assumes my brother's mortgage.

.- Holding generates ongoing cash flow, equity growth, and tax advantages from depreciation.No right or wrong, each approach aligns with different goals, budgets, and risk tolerances.