I'm considering helping on cost because they're potentially going to buy the property from me at the end of their lease, so trying to keep the relationship amicable.

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This is generally accurate - the value is going to be derived based on the "market" of buyers - since most buyers of SFR are owner-occupants and not basing price on rental potential, rents aren't going to be the source of value. 

If the apartment complex won't return your calls you might need to have a lawyer reach out.

I am interested in North Carolina as a market to potentially invest in.Can anyone provide feedback on the market?

Impeccable building, turnkey condition, and huge appreciation potential (Bushwick's booming!)

Potential Cash Flow + a good chunk of equity in the project is awesome.

(and potentially which which counties or towns would be considered the best ones) I would appreciate any feedback or suggestions Thanks in advance,Merry Christmas Edison 

In NC, when you speak to a potential seller, you are legally required to share with them that you're an agent even if you're there to buy their property or wholesale it off-market.

It's wise to consult with a real estate CPA who specializes in taxes.They can advise on capital gains taxes, potential exclusions under Section 121 if occupancy requirements are met, and the option of a Section 1031 exchange to defer capital gains by reinvesting in another property.