The tenant should try a level billing plan and if they are qualified for any assistance. 

Is is stuck with the properties that created it and I only get to use it against those properties when they have income or I sell them?

We know that owning real estate in the LONG TERM has benefits that outweigh the easy short-term choice of renting.

Gross income creates a filing requirement, but it does not create an actual tax.As to "typical" - all states have different approaches, no consistency at all. 

They can assess existing agreements, advise on legal implications, and assist in drafting or reviewing necessary documents.

I'm personally not a big fan of arbitrage as it seems too many take advantage of the owner and don't create a win win. 

Here are some considerations and advice for your situation:Investigate your choices for financing multifamily real estate.

my properties are such that they don't attract people on public assistance so I have not denied someone because I can't garnish their wages.

Verifying last 2 years of rental history and income extremely important to find the “best of the worst”.Make sure you understand the Class of properties you are looking at and the corresponding results to expect.What else can we assist you with?

The STRs my wife and I own are all in the USA and 1 in Mexico, but we assist with two STRs that my family owns in Brazil.