Intangible assets like goodwill or tangible personal property (e.g., equipment) are excluded from 1031 treatment and are taxed separately—goodwill is typically taxed as a capital gain, while equipment may be subject to depreciation recapture taxed as ordinary income.To minimize taxes on the sale of the business, consider strategies such as Opportunity Zone investments, which defer gains until 2026 if proceeds are reinvested in a Qualified Opportunity Fund (QOF), or structuring the sale as an installment agreement to spread taxable income over multiple years.

Again, there is a non-disclosure agreement, an arbitration agreement, an agreement not to post on 3rd party sites like this, and for matters to be resolved privately in order to avoid harming anyone's image and goodwill.

If they cannot provide adequate proof, offering a reasonable goodwill gesture might be a practical solution to maintain a positive landlord-tenant relationship.

It may be in your best long-term interest to stick with the lease-end notice and plan for a new, more stable tenant.If you want to show a gesture of goodwill, you might consider offering them a strictly non-renewable 2-week extension (with clear written terms) to aid in their move-out — but only if you believe they’ll honor it and leave cleanly.

Closet full of clothes left behind - (now donated to Goodwill), Kitchen appliances (donated to Goodwill). 

I might offer a small discount out of goodwill, but not to the extent that it compromises the standards I set for every guest.

If no conclusive evidence exists and this seems like a one-time, honest mistake, you might choose to pay it as a goodwill gesture—but make it clear that tenant-caused service calls in the future should be billed directly to the tenant.Ultimately, you may also want to use this opportunity to establish clearer procedures with your property manager for how similar situations should be handled in the future.

Additionally, showing concern for tenant comfort can build long-term goodwill and encourage lease renewals.Tips for Choosing the Right Air ConditionerBefore purchasing, remember that air conditioning isn’t one-size-fits-all.

These positive or negatives won't show up on a balance sheet or the books (unless they have line in the balance sheet for Goodwill which is extreme rare in real estate).

If I were going to be really sneaky, I would give everyone a little something, imagine the goodwill that would spread.....It's hilarious.