Which cost is typically not incurred when losing a tenant?

When a tenant vacates a space, various costs can arise as part of the turnover process. Typically, when a tenant leaves, the property owner might incur expenses such as vacancy time, which refers to the period the property is unoccupied and not generating rental income. Brokerage fees might be necessary for a real estate agent to help find a new tenant, while tenant finish costs can include expenses related to customizing or renovating the space for new occupants.

On the other hand, environmental audit costs are not typically incurred simply as a result of a tenant leaving. These audits are generally associated with assessing potential environmental concerns or compliance issues that may arise on properties with hazardous materials or other environmental liabilities. Since these audits are not a direct consequence of a tenant's departure and are more related to the overall management and compliance of the property itself, they are not a common cost directly tied to losing a tenant.

Thus, the correct choice highlights an expense that does not arise specifically due to the loss of a tenant, focusing instead on potential broader environmental issues that may only sometimes be relevant regardless of tenant occupancy.