My accountant is telling me that you have to take the missed depreciation over 4 years, but I had heard that when you sell the property you claim any remaining in that year. 

I do have the option of selling the home and remaining a "civilian" as opposed to a "landlord'.

We offer 100k up front, and ask if they would be interested in owner-financing the remaining 80k.

There may be restrictions regarding it being rented out, they may require it to remain owner-occupied.Please note that none of my comments are meant to minimize the comments made by Jay or Lisa.  

I'd also assume that they would tend to remain great tenants if they held a rent to own option and it would be harder for them to walk away if they were earning equity in the property so you could count on the cash.

My question is will my wife meet the occupancy requirement for the house taking into consideration I have over a year remaining at our current location.  

Local municipalities are taking steps to ensure rents still remain affordable.

Does this mean that I have to pay more to satisfy the 1st and 2nd loan?  

I've got tenants going through a "seperation" right now that both parties are on the lease, so far they are civil with each other and have remained together in the unit.

Include 2-3 contact numbers and bids from lawn companies (that you've researched), say any of these would satisfy the clause, and ask them to hire one for like $60/mo or $100/mo.