If I'm not getting many inquiries I reduce price aggressively.

The current owner reduces their risk. 

Having a plan to reduce the price or offer incentives can help get tenants in there faster, which is key to keeping your cash flow steady.Overall, you’re in a good spot with that ADU, and with a bit of flexibility in your strategy, you’ll have options that can really work for you in both the short and long term.

Since you will not be renting the unit the entire year, I believe this will affect your taxes by reducing your deductions.

Offer a reduced price commensurate with the big repairs and call it a day.

By accelerating your depreciation schedules, you reduce your taxable income which in turn increases your operating cash flow.

With a cash purchase you reduce some risk and increase cash flow. 

@Joseph HenryIt works the same on an adjustable rate mortgage - if you pay extra it reduces the principal balance

Most of the landlord unfriendly laws like rent control etc. end up reducing supply, contributing to a supply/demand imbalance and increasing appreciation potential while reducing turnover.

Increase your cash flow and wealth and reduce overhead and management time.