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Then you can sell tax free, even better than deductions. 

In the market in which interest rates are still “affordable”, and demand is strong, it is likely that sub to or owner financing of a free and clear property would only take place if the subject property was not financable or the seller wanted a price significantly above market value.These type of transactions are significantly more prevalent in the commercial real estate world, especially when the subject property is a “special purpose” property like a marina, golf course, church, or event center.  

The lease goes through the end of June, but it looks like they are trying to get a month free.

Feel free to PM me if I can help you.

I saw the 2024 limits for giving a gift tax free is 18k..

At that point, it was a "live for free" investment.

If the downpayment + closing cost is free, and you are doing a triple net lease to keep any repairs on the tenant in the next ten years, it may be worth the trouble.

Usually I wait, and every few months I sacrifice a weekend day to the bookkeeping gods.