To put it in basic terms: If you spent money on QIP, after 9/27/2017 and placed it in service after 2017, as a owner or lessee of commercial real estate, you can likely take 100% bonus depreciation on it.

One idea I had was to talk with the bank to see if they'd accept a short-sale around $80,000 and then pay her a $10,000 fee or bonus but wasn't sure if this would be legal.

He insists I don’t owe him interest which is a nice bonus.

I have always been in the market of helping others, so I know this is a bonus that I can add to my "resume." 

Is this an added bonus or makes the deal less desirable?

Likewise, I strongly suspect offering 2% above X% will incentivize agents to show.A better way to incentivize agents is to offer a bonus. 

You can then use the cash value as a collateral for a bank loan at prime rate that you will reinvest making your money work at two places at the same time, expensing the interest of the loan and as a bonus getting a life insurance to protect your family if something happened to you.

So moving to more units or bigger is a classic 1031 strategy.You actually had another bonus that you'll get to take advantage of. 

@Travis WattsIt’s all speculative at this point.I can see bonus depreciation being limited or eliminated.

Some states don't have an income tax and don't require a tax return filing obligation.Some states allow for bonus depreciation/section 179 expenseSome states don't allow bonus depreciation/section 179 expenseSome states follow federal guidelines for real estate professional status, some don't.