I agree that a tax or real estate attorney should be consulted. Another considerations is selling as a business, as pointed out, limits the field of potential buyers and then there are local business zoning laws for business use that need to be considered. Local authorities often ignore for child care run out of residential use areas but are enforced when it is called a "business".
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
