If the lease is terminated, the tenant is entitled only to a pro rata refund of rent from the date the tenant moves out and to a refund of any security deposit otherwise required by law.

The MCC must be repaid (pro-rata) via recapture tax if you move out of the house within 9 years (I think this is the correct amount of time but you can confirm with BofA).

Because I used a NNN lease where tenants paid for their pro rata share of association dues, taxes, and insurance…..

In this structure, the tenant pays a base rent amount and their pro-rata share of the property’s real estate taxes, insurance, and common area maintenance, commonly referred to as “Additional Rent.”

A seller would typically be responsible for their pro rata share of such a bill (buyer would need to confirm the applicable contract language).

For GAAP, you'd amortize the loan origination fees over the duration of the loan and recognize the expense pro rata each month of the loan term.

You might run into adequate HVAC capacity and needing to run additional ductwork (then determining a pro-rata billing set up perhaps) or even an additional unit with separate water meter just the same. 

My concern with that is the whole giving the rat a piece of cheese. will there be something else that bothers him?  

@Graham Kuzek also note if you lived in property as primary or converted to primary after using as a rental, you may be eligible to claim some capital gains exclusion on a pro-rata basis.

That would actually work well with a DST because part of the purchase of a DST is a pro rata share of the non-recourse debt.