FHA will allow one or two loans depending on circumstances. 

Many times they don't know that they & the estate aren't on the hook if the balance exceeds value (so they avoid doing anything out of fear), but even if they do what comes up in such circumstances is they have no real motivation to take any particular action.

I would make sure to put aside extra $$ to handle the unforeseen.  

People make the mistake of thinking what a property could be valued at under different circumstances, and think if they are buying under that price that they are under market, and thats simply people telling themselves a lie to make themselves feel good that they got a good deal.

The expenses may be considered start-up expensesIf you did start a business, the payments may be either currently expensed or capitalized.A lot of different circumstances that an accountant will be able to figure out.

If so, what were the circumstances?

This would be classified as an unusual circumstance.

The physical office is very close to being obsolete, except for places that require it by law.I signed on with C21 last March and I think I've been in the physical office a total of 4 times since then - and one of those was to sign the onboarding paperwork.There may be exceptions, like setting up shop next to a college campus where you do a ton of student rentals, but aside of special circumstances like that, I don't think the Main St location is worth the investment.

Our mother-in-law helped us out, but now we want to get this house behind us and change our circumstances.

Yes, that would change the circumstances in which the SOL would operate.