Then you can sell tax free, even better than deductions. 

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In the market in which interest rates are still “affordable”, and demand is strong, it is likely that sub to or owner financing of a free and clear property would only take place if the subject property was not financable or the seller wanted a price significantly above market value.These type of transactions are significantly more prevalent in the commercial real estate world, especially when the subject property is a “special purpose” property like a marina, golf course, church, or event center.  

I saw the 2024 limits for giving a gift tax free is 18k..

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The lease goes through the end of June, but it looks like they are trying to get a month free.

Here’s a closer look at key housing indicators from NAR’s latest report:Housing inventories are rising: Total housing inventory was up nearly 5% compared to February and up 14.4% from a year ago.

At that point, it was a "live for free" investment.

You should, that's the best thing about STR, you can get free use out of them.

If this was a piece of land in midtown or downtown that would be totally different than a piece of land on a rough block in the east or west side of Detroit.