Quote from @Bruce Woodruff: Quote from @Don Konipol: “Hey, I tried to do a fix n flip and the market turned on me - I did everything right , but now what do I doAnswer - hold and rent or sell at loss, by the way here’s a list of things you may have done incorrectly ACCOUNT CLOSED    No thank you for responding, no thank you for the education, no thank you for taking the time to help me out, just ACCOUNT CLOSED.  

To use the cost segregation losses against other income, he must also materially participate in the specific commercial property.

If the property is profitable on paper, it can offset the mortgage payment or even contribute positive income.BUT, if the property shows a loss (after depreciation, vacancy, expenses), it could negatively affect your DTI.Some lenders add back depreciation, but still, a paper loss can reduce borrowing power.

My insurance covers for loss of rents for my unit, but obviously wouldn't cover the unit below.

As for repercussions, unless the shorter notice causes you a clear financial loss (like a gap in rent), there may not be much to pursue legally.

If your losses are significant and you’re unsure how to proceed, a brief consultation with an attorney could be helpful—especially if you plan to sue or if the tenant contests your actions.To summarize, you’re likely within your rights to remove the abandoned items, especially after following a few precautionary steps.

I think if you are actively engaged in the day to day operations with control of the decisions that shape your profit and loss- it is a business. 

Do I rent it at an even/loss outcome?

Hopefully you did not pay too much for them but basically your best bet isto let them go to tax sale again and eat your losses. 

But on the off chance that it's not an advertisement, and you're really wondering how to avoid thousands of dollars worth of losses on tenants - screen well, keep rents at or slightly below market rates, maintain and repair your properties promptly as needed, be a responsive landlord, and don't deal in C and below properties and you're probably as close to guaranteed as you can be. "...this post sounds like the beginning of every other advertisement..."