The application was different from most lenders.

Large application fees are a red flag, but in and of themselves may not mean it's not a reputable lender. 

Which one filled an application first? 

It is your money anyways and as long as you pay applicable taxes, I just don't see anyone questioning it.

Especially not us tax professionals.Here is an article by the universally respected Tony Nitti:https://www.forbes.com/sites/anthonynitti/2020/05/16/sba-releases-paycheck-protection-program-loan-forgiveness-application-a-deep-dive/Quoting, emphasis mine:"...the IRS took the shine off that “tax-free forgiveness” by recently issuing guidance that applies a decades-old tax principle to PPP loans; a principle which provides that expenses “allocable to tax-exempt income” are not deductible by the payor.

Paying rent, signing a lease, submitting an application - these are all basically eCommerce activities and you should look for a software partner that takes the tenant digital experience seriously and studies what makes them click.

Prior to making an offer ask for leases and the tenant’s application 2.

Tenant B can leave whenever he wants as long as the rent is paid through the end of the term.Screen Applicant C and ensure he meets your criteria.

It will always be passive for an applicable taxpayer regardless of participation level. 

Just has applicants that seemed like a good fit on the surface.