Moving rental to Sunny FL

[Chad R.]

My wife and I currently have 3 properties between us. Our primary residence and her original home are in NH. We have been renting her place to long term tenants for the last 7 years, she has owned it for 18 years. Our third property is in FL which we use for short term rentals. Her tenants recently moved out and we are looking into potentially selling but struggling with getting an Indepth understanding dollar amount of our Tax liability and depreciation recapture. 

We would like to relocate to FL in 3 years and are trying to figure out most cost effective way do this. 

We have known about 1031 exchange however are concerned with the 45 day time period and lack of properties to choose from, not to mention the extremely high cost of property at the moment. 

Other Info: 

Primary residence in NH has equity of $400k + 

Rental in NH has equity of $260k+ (Capital gain on $120k?) 

Rental in FL has equity of $280k (mortgage of $200k) 

We would also like to structure as a business or trust as opposed to reporting everything on our personal income. 

We are not opposed moving to her rental in NH for a couple of years, but this is the less preferred option. Eventually when in FL we would like to be set with our primary and 2+ income properties 

Looking for direction / possibly someone to work with on how to make this best work for us amd not the tax man. 

Thanks in Advance