RE Agent selling own Investment Properties

[Chris Latham]

My wife and I are Real Estate Agents and Investors. Our Broker will allow us to sell 3 of our Rentals and keep 100% of our commission. My wife needs more years of work income to qualify for max Social Security when she retires. Should we take a high commission for her and pay more in Income Tax or should we take a smaller commission and thus pay more in Capital Gains on the sale of our Rentals?  She will be the listing agent on all 3 of our houses.