As a minor additional point, I was told that as gains are recognized in current and future periods, the total amount will be taxed at the 25% rate until all prior depreciation has been recognized/exhausted... and then the remaining gains will be taxed at the normal 15% cap gains tax rate.The CPA/tax attorney also demonstrated that his tax software does the full deferral of the accumulated depreciation in the manner in which he described.There is much confusion and misinformation on-line (including here on BP), which is surprising give how common it is to sell rental real estate property with seller financing.  

In order to qualify you have to be able to demonstrate that your intent was to use the property for investment, and even if you lived in it prior to renting it out you would still be able to demonstrate that intent because you rented it out for more than a year.

They demonstrate the value of the views and lovely back yards to a future homeowner.

In addition, the exchange of money would demonstrate that there was some formal relationship between the parties (e.g., attorney-client relationship, but without you being an attorney).

Cultivating broker relationships requires you to demonstrate to the brokers that it is worth them taking a risk on you.  

For me the knowledge demonstrated in Jeff's writings permeates his strategic approach which aligns with how I strategically approach my own & my clients businesses with...Your Results Are In Your Thinking & Value is in Speed Of Implementation!

But here's the silver lining: you've already demonstrated a proactive mindset by taking the initial steps.

I was informed recently by a real estate CPA that in order to depreciate (as a tax write-off) with turnkey properties that you need to demonstrate material participation or be involved with making a major decision with the property.

Basically demonstrate that you've got your act together and don't cut corners.

There are a lot of YouTube videos explaining and demonstrating how to do it.