I have a new found respect for all those single parents out there!

This may relieve some of your stress: Some burn hospitals, especially for under 18 yo, don't charge--or, rather, receive care regardless of parental ability to pay.

Ive used courrier font lots of times to look like I sat at an old type writer and banged it out one at a time but at some point people are going to accept the fact that no one hand writes letters any more... even my parents who are in their late 80"s use word and email their letters back to their relatives in Spain.

Probate said it would be best if the home was out of my parents name.

My parents once rented a room to a young gay man.

I think a lot of the "laziness" that people attribute to 20 and 30 somethings MAY be attributable to them wanting to spend the money before my parent's generation destroys our fiscal situation with their entitlements using their political clout in numbers.

I need to send a letter to the missing tenant at her last known address (my rental condo and also her parent's address), asking her to contact me.

What most people in undervalued homes care about is cost of living.Example a 200k house in your friends area rents for 1,500 a month.Your friends mortgage is 1,500 and his house is 80k underwater in value.He can go for a loan mod and get a reduction say to 900.Where if he let it foreclose he would have moving costs and renting elsewhere would have to put down deposits and pay much more money monthly.Not to mention where he moves to could get foreclosed on as well so there is no stability.A case where he doesn't need the space now and could find a much smaller space for a rental cheaper than the loan mod could make a case for a move.Example: Family had a home a parents got a divorce.5 months later father fell on hard times.Mortgage company wanted to loan mod him from 1,400 to 1,000.His children only visit on the weekend for one day a week.He ended up letting it foreclose and moved into an apartment for 400 a month still saving 600 more than the loan mod offered because the space was no longer needed.

As a CPA are you familiar with holding a main res less than 2 yrs?

A classic example of a seller needing lumps is a parent that is sending their kid to college.They get the lumps right around the time the tuition is due.