Seller doesn't want to 1031- exchange or pay taxes

[Kenesha Lewis]

I have a really good deal in a hot area in San Diego.The seller is motivated, the home she inherited and it is currently vacant as she lives in another city and the last tenants moved out. I have built the rapport with her and I can tell she doesn't have the time to worry about it but wants to sell. The issue is this, she doesn't want to do a 1031 exchange and roll it into another property (she isn't in to being an investor) and she doesn't want to get hit with significant taxes with the sell of the home. How can I solve this issue and create a win-win for both of us? 

Thanks in advance for your insight!