In this scenario, my 2020 AGI will be approximately 25,000 and after standard deduction, my taxable income will be approximately 0, and I still have no federal income tax liability for 2020.Follow on question is, can i claim "active participation" for one tax year (2019), and switch to claim NOT "active participation" the next year (2020) and hope this does not raise any ire with IRS, and is good tax planning.

We started at $100 per month 7 years ago and I've raising him $10 per month per year. 

I think we have a way to solve the seller's problem by buying the property, and we can solve the tenant's problem by letting them stay there and not raising the rent.Would you feel nervous about inheriting these tenants?

I would imagine they could call the loan due worst case but at a minimum raise the rate considerably, most certainly some verbiage in the loan contract to that effect but you would have to look at the individual loan documentation.

Note about the property - there is still room to raise rents.  2 of the 5 units have not been renovated. 

An electrical outlet that was behind the sink in a raised box was supposed to be split into two outlets, one on each side of the sink, recessed behind the backsplash.2. 

Long story short, they came and asked us to make an offer (we were expecting our first child) because they loved the idea of us raising our child in the house that they raised their son in.

The bank have such a high demand right now with so many loans they can’t keep up so they just raised the rates.

The quickest way was just raise the rates and end the party .

A few years ago Japan PM screamed at the top of his lungs when the economy gets going im going to raise taxes."