More broadly, am I allowed to apply this carry over deduction in any subsequent year in which I am eligible?

My inclination is neither should be included in my assessment of CR and they should be included in COC as they would reduce year 1 COC but not subsequent years COC.  

You can adjust the purchase price accordingly . . .).4) New Tenant Credit History - This may be obvious but; You need to verify credit history on the new Tenant; Make sure you have an adequate security deposit,; Attempt to get a personal guarantee if the Tenant is a corporation or partnership, and; Verify their previous "leasing history" with their current and previous commercial landlords. if your new Tenant is a startup, be cautious, make sure they have the financial capacity and experience to conduct their new enterprise and pay your rent and the NNN expenses.5) CAP Rate -Each market and individual property categories will have their own unique market Cap rates.

FYI,On the inability to refuse a payment and the resulting difficulty with a subsequent eviction.  

I subsequently offered 82K.I made a mistake by calling two days later to see if there was a response from the bank.

You do have unsophisticated borrowers attempting to conduct a business enterprise, the degree of scrutiny is much less with commercial but, basic theories, such as knowledge of the parties, prudent actions of an informed seller or buyer, acting in a predatory manner still apply.

This lack of financing is also having a severe impact both on those consumers wishing to purchase a manufactured home, and on the existing manufactured homeowners who find their homes diminishing in value because subsequent buyers cannot find the financing to buy existing homes that are for sale.

The current owner (and his subsequent partners) is looking for a cash buyer with the poteial to close quickly.

You already have expressed a concern about neighboring properties/companies.I'm sure a quick search of the Internet will provide you with articles/info regarding stories of people buying properties for $X, not doing sufficient EDD, and subsequently finding out that there's an environmental issue and the remediation will cost a multiple of the $X purchase price. 

I have been asked to speak about different topics ranging from Top Landlord Pitfalls that will get you sued, Fair Housing Violations, Tips and Tricks to Lease your house... etc..Because I am investor that started out as an Airline pilot and started buying homes after 9/11 and then subsequently created a management company I have different take on being a property manager.