The botXXXXX XXXXXne is that whatever you pay (50,000 w/ no free rent or 50,000 with a month free rent) only affects your current expenses (no rent expense but way ahead cash wise).
Your income will have no affect and whether you make 50,000 or 100,000 there should be little difference.
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TECHNICALLY yes.....but good luck for the IRS to learn of that...