Lower property taxes, affordable housing compared to LA (CA buyers are usually cash buyers because what they net from their smaller home in CA can get them a bigger home here, often covered by what they net from their CA sale), allergies (smog), and politics. 

That had even a passing resemblance to tax returns or financial statements4.

If you are going to sell then you must understand the tax implications. 

Other advice, especially that pertaining to tax benefits, is also highly appreciated!

So I do not have a tax filing with the rental income on it yet.

Does he understand, Deeds, Due On Sale, Insurance, tax implications, servicing, contracts and so on?

If you need financial help, ask under the "Finance, Tax, and Legal" forum.

@Helena Goyvaerts it will be tough without 2+ years of USA tax returns showing you are profitable.Higher interest rates have negatively affected most lenders and many of them are getting more aggressive with offering more flexible programs. 

You can probably beat $2000/year insurance, but the management fee should be 10%, you need to factor in turnover too and 5% is probably not enough for both maintenance and turnover and I assume you added it, but you didn't mention property taxes (which have been terrible in Jackson County lately since Frank White decided to jack them through the roof). 

If she gifts the home to you, you inherit he cost basis and owe all the taxes.