According to Airbnb's Major Disruptive Events Policy, you should be able to cancel without any fees to you or the guest. 

Unfortunately most investors focus their time and resources on preparing for the liability event rather than proactively operating their businesses in a manner that prevents the liability event from occurring.

For the moment let's leave out what I paid for the land, because it will vary and in any event it is easy to subtract that amount at the end. 

In the event of a sale, are you able to subtract realtor fees and other sale fees from the net gain of the sale?

That would not be a taxable event. 

A month ago there was a very tramatic event in their family where they asked if they could get out of the lease. 

The education, networking, coaches, events, podcasts, masterminds, etc is exactly what I needed.

If you live in KC, look in the Event section here for meetups near you and use sites like Meetup dot com to look for real estate investor meetups.

A great way to start is by attending RE events and joining a local investors association.

Go to meet ups in the area, find out all active investors in that market, talk to brokers in the market who have clients looking for capital, attend events that you can network, and look into joining the various communities in real estateGino