Dunno if you've ever watched Louis Rossman, but his public quest for commercial real estate in NYC has been an amazing storyline in his videos. And he basically figured out that despite the commercial use in NYC tanking, rent rates haven't dropped at all. Some places haven't rented in 10+ years. And the reason is it's a tax write off for some reason. So as long as they never drop the rent rate, they can keep claiming the elevated write-off.