So in summary, there are options for you to pass some of the tax deductions to your partner however they must meet certain rules and you will need certain language or a signature to agree on said allocations/terms.

The commission to the broker is paid out of the seller's side (almost always, as they are the ones who signed a listing contract agreeing to pay the broker a commission on sale of property). 

Anything before the due date will get you "paid as agreed".

I kinda agree with @Kevin Sobilo, at least in regard to the multitude of questions you are raising - some of them worth of their own separate discussion thread (which you can search for and you'll find plenty of various advice).But here is my 2¢:2.

I totally agree, it can be very hard to find a buyer for something this large!

You never agreed or consented to buying carpet or admitting guilt .

I agree with others that he is trying to hide something, and hoping you'll overlook the background checks by figuratively waving a fistful of cash in your face.Many good reasons mentioned above to avoid a tenant that wants to prepay all the rent. 

If they know they are likely to not make rent payments on time they will not agree to a M2M lease.Chances are that if you accept a tenant with bad credit they will be making excuses and not paying rent on time.Make sure you make it crystal clear that the first time they are even one day late you will be non renewing their lease.

I anticipate that the current residents will not agree to pay the higher rent.I'd love to hear from others who've dealt with asking inherited tenants to leave. 

Just listen…Episode 283 Paul Thompson - Quite a new episode but I would think everyone would agree this is a top episode.