It's funny how something that seems so simple can be so difficult! 

I also assumed that the cap rate would get worse for me when I sell because of the higher interest rates in the future. 

It can be a very difficult up hill battle as they were likely not educated on finances growing up.

"Subject To" is an extremely sexy topic - but it's also an incredibly difficult deal to pull off.

I live in CA and cap gains taxes are high, so I was looking at 25+% in taxes (ouch). 

The tenant attorney and tenant rep broker of course will try to do the opposite of what the landlord wants in ultimate guaranty security of lease, annual rental increases, and long term primary lease term.If you left it up to a tenant they would try 3 year primary lease, blocked rent increases so not annual, sales clause if not at certain level they can terminate or reduce rent, co-tenant anchor clauses, crazy broad restrictive uses for other units in the center, no personal guarantee, no disclosure of personal or business financials per the lease, set up a single entity remote LLC so they can bankrupt it for one location if things go bad, put a ROFR clause in the lease, incapacity clause where if tenant gets sick or hurt they can cancel lease, construction road widening clause where tenant can pay reduced rent while access is reduced to the center, unreasonable CAM cap clauses, etc.I can go on and on with the crap I have seen in leases for my clients buying retail centers where I am the broker.

How difficult is it really to implement RUBS?

I did take a class on it, but they seemed put off by the more difficult questions. 

At $30k/door, with its current NOI, it's about a 14.2% cap rate.

So renting it out would be difficult, the whole idea is to increase principle so I can break even on rental / mortgage???