New rules set to take effect next month that would permit eligible underwater homeowners holding Fannie Mae and Freddie Mac mortgages to leave behind the home and the remaining loan debt are designed to make the best out of a bad situation, say the GSEs. Starting March 1, GSE servicers will have expanded authority to approve a deed-in-lieu of foreclosure to non-delinquent Fannie or Freddie borrowers who can no longer stay in the home and can demonstrate a “hardship.”Although deed-in-lieu servicing guidelines were issued by Fannie and Freddie in November, a published report this week gave it renewed attention and speculation that the GSEs were letting borrowers off too easily.