I think are all equally or more important questions to ask first.  

You must treat all tenants equally.

The 3 highest residential balances all things being equal.  

I’m factoring about $.50 per foot of interior floor space which equals $616.

All of it is equally important. 

I would have a real estate lawyer worry about the details, but at this point I'm wondering if this is something that can be done, or if there are other alternatives that may be equally beneficial in deferring capital gains? 

A quick scan of Verbo shows an equally lower nightly.

April 30th we sent an email confirming that since they told us we would be reimbursed from April 5th until repairs are completed that we would be deducting April 5-April 30th pro rated rate amount from May rent which would equal to us paying $306 on May 1st and any deduction for May would be deducted on June rent.

You may be eligible for a Self Directed IRA, which is a different type of account.Not all CPAs are equally skilled in real estate taxation and strategy.

My loan was 4.5% interest and took 108 days to close with equal fault lying with the broker losing and re-requesting paperwork and the fact that it was a HUD Home with flood damage.