I didn't see the e-mail about the update.  

I then pay:- $1k to local government for a hotel tax (transient occupancy tax in order to operate my rental)- $4k to federal government estimated income tax- $2k to state government estimated income taxDoes this mean I can a) deduct $7k from rental income as other expense in schedule E?

The other option is that he continues to pay rent until a suitable tenant can be found to replace him (or the lease would normally expire).What does his lease say regarding this issue?

It doesn't expire until June 30, 2022.

The only way I know of is through a qualified opportunity zone fund- although that tax deferral expires in 2027 - unless future legislation extends it.

I setup my plan directly through E*Trade.

The free option, however, has a cap on how many documents you can e-sign.

You could get the ball rolling next month and schedule closing on or after the 6 month period expires.

Just curious if the rent cap (5% + local CPI%) applies here when the lease is expired soon, where the tenants does not have a M2M option, and they choose to stay another year for renewal as usual?

If it's on a public street with expired tags just let the police know and they will tow it.