I would google “drop and swap” and read as many articles as you can to understand the complexity of how the IRS might look at this approach. 

Drop your city + a few details below (like nearby employers, hospitals, or universities), and I’ll give you my quick take on whether it has solid MTR potential.I’ve been helping hosts analyze markets across the U.S. — from healthcare hubs to engineering project cities — and I love sharing insights.Ready?

Smart thermostats: I have temperature sensors (or smart thermostats) installed in each unit because I want to make sure the tenants don't turn off the heat in winter. 

.- Keep HVAC running at a minimum of 55F- Open vanity doors and cabinets where pipes are running.At this moment don't do anything until temperatures are over 32F for good amount of time.

As a guest, I can imagine being frustrated if I could not get a home to a temperature that felt comfortable to me.

My property is in upstate NY where we are expecting temperatures between -4 and 20 degrees F for at least the next 10 days.

Many lock companies claim Operating Temperature: -20°F, don't fall for it.

I have a BTR (Build to Rent) buyer I might pitch it to, but wanted to check the temperature on the area first.

One thing I'd add - track response time by lead temperature too.

Check the temperature setting on the hot water tank.