However, there can be various reasons why a rental home fails to generate profits.

Now if buyer fails to make payments it would be good for Buyer to deed it back to the original seller. 

If you fail to follow the rules, you may open your personal assets to a lawsuit.

Fail on paper first.  

Remember, C/D located properties generally appraise once improved for significantly more than they will actually sell in an arms length transaction so you can go to many C/D neighborhoods, successfully complete the BRRRR method but deal with  all of the operational difficulties of the asset class and then fail to achieve a sale figure remotely close to the favorable appraisal  that allowed for the proceeds to be returned through the refinance. 

Contractors all the time either fail to finish or finish in a way that prohibits you in selling and exiting or refinancing at the number you expected and now you have to leave way more in than you thought. 

@Pat Aboukhaled wife & I have thought this would be a great use of failing malls for affordable housing.Unfortunately, as @Greg Scott points out, many people take the path of least resistance, which can ruin the idea.So, you'd want security cameras and maybe even security guards to hold residents accountable. 

You failed to perform proper due diligence before closing on the rent house.

If the proper reports and documentation are not completed, you run the risk of failing an IRS audit and the cost segregation not being honored.

If you fail to follow the rules, you may open your personal assets to a lawsuit.